TMI Blog2021 (3) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices and not supplier of such service. The application is not admitted, under Section 98(2) read with Section 95(a) of the CGST Act, 2017/TNGST Act, 2017. - TN/03/ARA/2021 - - - Dated:- 26-2-2021 - THIRU SENTHILVELAVAN B.,I.R.S, AND THIRU KURINJISELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52/26/2018-GST on the Applicability of GST on supply of safe drinking water for public purpose has stated that: Representations have been received seeking clarification regarding applicability of GST on supply of safe drinking water for public purpose. The Circular specifically addresses a specific issue on supply of safe drinking water for public purpose . Commissioner of GST in his letter C.No IV/16/100/2018/tech dated 28/12/2018 has brought in this clarification circular and applied drinking water for public purposes and ignored the general wording Water appearing in Notification 2/2017 with HSN code 2201 which is exempted. They have stated that Water whether supplied at a price or not are exempted as per Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unicipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 2.3 They have further stated that Notification No.32/2017 and AAR Tamil Nadu ruling order No. 22/AAR/2018 dated November 28, 2018 = 2019 (2) TMI 186 - AUTHORITY FOR ADVANCE RULING, TAMILNADU confirms CMWSSB as a government Authority. They have stated that Ruling is sought for applicability of Sl. No. 99 of notification 2/2017 to the transaction of supply of safe drinking water for public purpose by Chennai water Desalination Plant Limited (CWDL) to Chennai Metro water supply and Sewerage Board (CMWSSB) 3.1 The applicant was given an opportunity to be virtually heard on 19.02.2021. The Authorised representatives appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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