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GST on Royalty for Tertiary Treated Water: Applicant Pays via Reverse Charge to Nagpur Municipal Corporation.
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....Levy of GST - Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC - The activity is liable to GST - The taxes are to be paid by the applicant under reverse charge basis (RCM). NMC is not liable to pay taxes on the subject transaction as discussed in present order - AAR....