The activity of the Applicant envisaged by the three agreements furnished by the applicant is supply of "Pure Services" to CMWSSB which is a "Governmental Authority" relating to water supply for industrial use and sanitation conservancy which are covered under Twelfth Schedule of Article 243 W of the Constitution. Therefore, the services rendered by the Applicant are exempted from CGST
The Applicant sought Advance Ruling “Whether the services rendered by them to CMWSSB is exempted under SI. No. 3 of Notification No. 12/2017-CT (Rate) dated 28th June 201 7”. The Authority ruled out that the activity of the Applicant as per the three contracts entered into with Chennai Metro Water Supply and Sewerage Board i.e. for Project Management Consultancy (PMC) Services entered by Applicant with CMWSSB for construction management and supervision including off-site inspection for the proposed design, build, commission of 45 MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) Plant at Kodungaiyur and Koyambedu and for Consultancy Services for preparation of detailed project report for providing smart water supply and sewerage services in T.Nagar under Smart City Mission are exempted from CGST under Sl.No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 as amended and exempted from SGST under Sl.No. 3 of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended.