https://www.taxtmi.com/caselaws?id=405122 The case involved an application for advance ruling by Chennai Metropolitan Water Supply and Sewerage Board regarding the applicability of GST on the supply of safe drinking water by Chennai Water Desalination Plant Limited. The Applicant's request was rejected as they sought a ruling on the liability to pay tax on the supply made to them, not by them. The ruling stated that an advance ruling can only be sought in relation to supplies undertaken or proposed by the applicant. Consequently, the application was not admitted under the relevant provisions of the CGST Act and TNGST Act. en-us Fri, 26 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405122 The case involved an application for advance ruling by Chennai Metropolitan Water Supply and Sewerage Board regarding the applicability of GST on the supply of safe drinking water by Chennai Water Desalination Plant Limited. The Applicant's request was rejected as they sought a ruling on the liability to pay tax on the supply made to them, not by them. The ruling stated that an advance ruling can only be sought in relation to supplies undertaken or proposed by the applicant. Consequently, the application was not admitted under the relevant provisions of the CGST Act and TNGST Act. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405122