https://www.taxtmi.com/caselaws?id=405170 The applicant was found not eligible for exemption under Notification No. 14/2017-C.T.(Rate) dated 28.06.2017. Sewage treatment and consultancy services provided were exempt under SI.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017. However, interest on delayed payments, cheque bouncing charges, and connection/reconnection/disconnection charges were deemed taxable. The taxability of water supply was referred to the Appellate Authority as there were conflicting views on whether the treated water supplied to the municipal corporation qualified as purified water for taxation purposes. en-us Fri, 26 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405170 The applicant was found not eligible for exemption under Notification No. 14/2017-C.T.(Rate) dated 28.06.2017. Sewage treatment and consultancy services provided were exempt under SI.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017. However, interest on delayed payments, cheque bouncing charges, and connection/reconnection/disconnection charges were deemed taxable. The taxability of water supply was referred to the Appellate Authority as there were conflicting views on whether the treated water supplied to the municipal corporation qualified as purified water for taxation purposes. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405170