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Case Law Details

Case Name : Chennai Metropolitan Water Supply and Sewerage Board Vs Additional Commissioner (Madras High Court)
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Chennai Metropolitan Water Supply and Sewerage Board Vs Additional Commissioner (Madras High Court)

In the case of Chennai Metropolitan Water Supply and Sewerage Board (CMWSSB) vs Additional Commissioner (Madras High Court), the dispute revolves around the imposition of Goods and Services Tax (GST) on the services provided by CMWSSB. CMWSSB, established under Tamil Nadu legislation, is responsible for water supply and sewerage management in Chennai. The crux of the legal challenge lies in whether CMWSSB’s activities are exempt from GST under relevant notifications.

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