In re Mannarai Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu)
AAR held that the de-mineralised water obtained as R.O. permeate in the Common Effluent Treatment Plant run by the Applicant is classifiable under CTH 2201 and gets covered under the entry No.24 of the Schedule-III of Notification No 1/2017-Central Tax (Rate) dated 28.06.2017.
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 Ruling (hereinafter referred as AAAR), against the order No.20/AAR/2023 dated 19.06.2023, passed by the Tamil Nadu State Authority for Advance Ruling (hereinafter referred to as AAR), in respect of the Application for Advance Ruling filed by the Applicant.
In their appeal, the appellant stated that they are an effluent treatment plant, promoted by the dyeing units. The Appellant planned to engage themselves in the purchase of effluent from dyeing units, treat the effluent at its plant and sell the recovered water, salts and other output to the member units.
