2021 (3) TMI 450

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....e Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Chennai Metropolitan Water Supply and Sewerage Board, (hereinafter called the Applicant) is a governmental authority Providing drinking water and off-take of sewerage in the Chennai Metropolitan area. They are registered under GST with GSTIN. 33AAALM0037B1ZV. The applicant has sought Advance Ruling on: Whether GST is applicable on supply of safe drinking water for public pu....

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....er whether supplied at a price or not are exempted as per Notification 2/2017 is irrespective of whether supplied to different categories like domestic, industrial, institutions and commercial. 2.2 They have further stated that Notification of 12 / 2017-C.T. (Rate) dated 28.06.2017 treats CMWSSB as a Government authority. Governmental authority is defined as: "Governmental authority" has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017): Explanation to Clause (16) of Section 2 of the Integrated Goods and Service Tax Act (IGST) is given as under: Explanation - For the purposes of this clause, the expression "governmental au....

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.... an opportunity to be virtually heard on 19.02.2021. The Authorised representatives appeared for the hearing. They stated that they wanted ruling on the applicability of GST on the receipt of water from the Chennai Water Desalination Plant Limited (CWDL). They were informed that Advance Ruling can be sought only for the supplies being made or proposed to be made but as a recipient the ruling cannot be sought and the representatives agreed. 4.1 We have carefully examined the submissions of the applicant in their application. It is seen that the applicant seeks ruling on the applicability of GST on the water received from Chennai Water Desalination Limited through Pipeline. The admissibility of the application was examined during the heari....