The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST Act 2017 because of the divergence of opinion between both the Members.
Classification of service— Section 103 of CGST Act— This appeal is filed against the advance ruling passed by the Tamil Nadu State Authority.
Advance ruling authority held that the Supply provided by the applicant to the recipient i.e. The Greater Chennai Corporation based on the agreement to provide RO Plant and undertake O & M of the same, being not a “Pure service” but a composite supply of goods & Services, they are not eligible for benefit of exemption provided at Serial No. 3 of Notification No. 12/2017-Central Tax (Rate).
The moot question to be answered now is whether the supply by the applicant to the GCC is a composite supply, as has been ruled by AAR.
As per findings of SGST member, this service, being supply of water, would also squarely fall within the serial number 3 of notification number 12/2017, and will therefore be exempt from tax.
On the other hand, as per findings of CGST member, the appellant are not eligible for exemption at SI.No. 3 of the Notification No. 12/2017 C.T.(Rate) dated 28.06.2017.
Held that— The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST/TNGST Act 2017 because of the divergence of opinion between both the Members.
The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST Act 2017 because of the divergence of opinion between both the Members.
Classification of service— Section 103 of CGST Act— This appeal is filed against the advance ruling passed by the Tamil Nadu State Authority.
Advance ruling authority held that the Supply provided by the applicant to the recipient i.e. The Greater Chennai Corporation based on the agreement to provide RO Plant and undertake O & M of the same, being not a “Pure service” but a composite supply of goods & Services, they are not eligible for benefit of exemption provided at Serial No. 3 of Notification No. 12/2017-Central Tax (Rate).
The moot question to be answered now is whether the supply by the applicant to the GCC is a composite supply, as has been ruled by AAR.
As per findings of SGST member, this service, being supply of water, would also squarely fall within the serial number 3 of notification number 12/2017, and will therefore be exempt from tax.
On the other hand, as per findings of CGST member, the appellant are not eligible for exemption at SI.No. 3 of the Notification No. 12/2017 C.T.(Rate) dated 28.06.2017.
Held that— The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST/TNGST Act 2017 because of the divergence of opinion between both the Members.