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CHENNAI METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

THIRU SENTHILVELAVAN B
THIRU KURINJISELVAAN V.S.
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

CHENNAI METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Feb 26, 2021
Order No.

TN/04/ARA/2021

Citation

2021(2) TAXREPLY 3970
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ORDER

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 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. 33AAALM....

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