Palsana Enviro Protection Limited ., In re
Date: February 27, 2025
Subject Matter
CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.
Summary
The case involves an appeal by M/s. Palsana Enviro Protection Limited against an advance ruling issued by the Gujarat Authority for Advance Ruling (GAAR) regarding the GST applicability on treated water supplied from a Common Effluent Treatment Plant…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ fro…