GST on Quality material testing & Geophysical survey investigation

In re Tamilnadu Water Supply And Drainage Board (GST AAR Tamilnadu) Q1. Applicability of the following Act Rule: “Pure Services (testing of materials for quality) by TWAD Board which is the Governmental Authority relating to water supply and sewerage schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243 W of the constitution. Therefore, the services (Quality material testing charges) rendered by the TWAD Board are exempted from CGST under Sl.No.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No....