Supply of ‘Tertiary Treated water’ to NMC is ‘taxable supply’

In re Nagpur Waste Water Management Pvt Ltd (GST AAR Maharashtra) Question 1: – Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying ‘Tertiary Treated Water’ to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law? Answer: – Answered in the affirmative. Question 2:- If yes, whether the tax is to be paid by NMC under forward charge or same is to be paid by the applicant under reverse charge? Answer: – The taxes are to be paid by the applicant under reverse charge basis (RC...