Case Law Details
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.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
A1. The services provided by the applicant, namely, Quality material testing works is not exempted from Goods and Services Tax in terms of entry no.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and
Q2. Applicability of Notification for conducting Geological surveying and testing (Pure Services) to identify the water potentiality by TWAD Board which is Governmental Authority relating to water supply schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243W of the constitution. Therefore, the services (Geological surveying and 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.3 of the c No.II/CTR/532(d-15)/2017 as amended.
A2. The service of Geophysical survey investigation is exempted from Goods and service Tax terms of entry no.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 subject to conditions stated in Para 9.7 below.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
