https://www.taxtmi.com/caselaws?id=435865 The AAR Haryana ruled that water distribution services provided by a private limited company to society residents constitute taxable supply under GST Act 2017. The applicant sought clarification on taxability of water supply activities. The authority determined that exemption under notification 12/2017 applies only to services provided by local authorities/municipalities under constitutional provisions, not private companies. Since the applicant operates as private limited company registered under Companies Act 2013, the water distribution activity falls within business definition and constitutes taxable supply. The services attract 18% GST under HSN/SAC code 996921 for water distribution services. en-us Fri, 14 Oct 2022 00:00:00 +0530 Mon, 14 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435865 The AAR Haryana ruled that water distribution services provided by a private limited company to society residents constitute taxable supply under GST Act 2017. The applicant sought clarification on taxability of water supply activities. The authority determined that exemption under notification 12/2017 applies only to services provided by local authorities/municipalities under constitutional provisions, not private companies. Since the applicant operates as private limited company registered under Companies Act 2013, the water distribution activity falls within business definition and constitutes taxable supply. The services attract 18% GST under HSN/SAC code 996921 for water distribution services. Case-Laws GST Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435865