2021 (3) TMI 451

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....ake it clear that the provisions of both the 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 services provided ....

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....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 authority" means an authority or a board or any other body, - (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government. With ninety percent, or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution. This definition was later modified vide Notification No. 32/2017-Central Tax (Rate) dt.....

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....iods. g. Printing Charges- and have sought Ruling as to whether the services mentioned in above are pure services to avail exemption under notification 12/2017. 3.1 The applicant was given an opportunity to be virtually heard on 19.02.2021. The Authorised representatives appeared for the hearing. They stated that they wanted ruling on whether the services received by them are Pure services to avail exemption under Sl.No.3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017. 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 applica....