GST on Outward supply of Operation & Maintenance of sewerage treatment plant

In re GDCL – EMIT JV (GST AAR Uttarakhand) i) Outward supply of Operation & Maintenance of sewerage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh, Dehradun, State of Uttarakhand to Uttarakhand PeyJal Nigam is not exempted under notification no. 2/2018-Central Tax (Rate) dated 25.01.2018 and 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and 138/2018/18(20)/XXVII(8)/2017/CTR-2, Dehradun dated 06.02.2018. ii) Inward supplies directly received for the above supply of services are also not exempted. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND 1. T...