Greater Visakhapatnam Smart City Corporation Limited ., In re
Date: October 15, 2025
Subject Matter
Flow Meter Maintenance for Recycled Water Supply is a Standalone Service Taxable at 18%
Summary
M/s Greater Visakhapatnam Smart City Corporation Limited (GVSCCL), a Special Purpose Vehicle (SPV), supplies recycled water to M/s Hindustan Petrol Corporation Limited (HPCL) under a tripartite agreement. The supply of recycled water itself is an exe…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. Wherein, M/s Greater Visakhapatnam Smart City Corporation Limited (GSTIN: 37AAGCG3743B1ZV), Visakhapatnam, (hereinafter referred to as applicant) has filed an application in FORM GST ARA-01 under Section 97(1) of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter refer…