AAR : Third Party Inspection w.r.t. implementing water supply/sewerage scheme for Govt. entity, exempt

Feb 01,2019

Tamil Nadu AAR holds that Third Party Inspection (TPI) services provided to Tamil Nadu Water Supply and Drainage Board (TWAD) and Chennai Metro Water Supply and Sewerage Board (CMWSSB) for water-related project, is exempt from CGST under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate); Observes that CMWSSB is created vide The Chennai Metropolitan Water Supply and Sewerage Act, 1978 while TWAD is constituted by an act of Tamil Nadu State Legislature cal...


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