No GST on Supply of desalinated water for distribution as safe drinking water to public

In re Chennai Water Desalination Limited (GST AAR Tamilnadu) 1. Supply of desalinated water by the applicant to CMWSSB for distribution as safe drinking water to public falls under the entry at SI.No.99 of notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and attracts ‘NIL’ rate of GST. 2. Transaction of supply of safe drinking water by applicant to CMWSSB does not merit to be classified as ‘services’ and hence are not eligible for exemption under SI.No.3 Of the Notification no. 12/2017 dt. 28.06.2017. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, TAM...