Case LawAdvance Ruling (Remanded order) No. 20/ARA/2023
Mannarai Common Effluent Treatment Plant Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 27, 2024
- Type:
- Advance Ruling
- Members:
- Jayapriya, A Valli
Subject
R.O. Permeate in Common Effluent Treatment Plants falls under HSN 2201
Classification
Summary
The case law involves an applicant engaged in the process of Common Effluent Treatment Plant which collects, treats, and recovers trade effluent from member units. The applicant sought an Advance Ruling on whether the classification of supply of outp…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s Mannarai Common Effluent Treatment Plant Private Limited, No. 209/2A, S. Periyapalayam Post, Uthukuli Road, Tiruppur – 641 605 (hereinafter called as the `Applicant’) is registered under the GST Act with GSTIN: 33AACCM4445J1ZJ. 2. The applicant had filed an appeal before the Tamil Nadu Appellate Authority for Advance…