Classification of service— In the instant case, the applicanst is seeking advance ruling on the following question:-

i) “Whether the outward supply for operation and maintenance of sewage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh, Dehradun, State of Uttarakhand, India to Uttarakhand Pay Jal Nigam (an entity working under the Ministry of Drinking Water & Sanitation, Govt, of Uttarakhand as an undertaking of Uttarakhand Government) is exempt from CGST/SGST and IGST as per notification no. 2/2018-Central Tax (Rate) dated 25.01.2018, 2/2018-Integrated Tax (Rate) dated 25.01.2018 and 138/2018/18(20)/ XXVH(8)/ 2017/ CTR-2, Dehradun dated 06.02.2018?”.

ii) Whether the inward supplies directly received for above services by the applicant are also exempt from GST?

In the instant case, the applicant could not bifurcate the operation & maintenance cost particularly for their outward supply for operation & maintenance of sewerage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh. 

Held that— Outward supply of Operation & Maintenance of sewerage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh, Dehradun, State of Uttarakhand to Uttarakhand PeyJal Nigam is not exempted under notification no. 2/2018-Central Tax (Rate) dated 25.01.2018.

Inward supplies directly received for the above supply of services are also not exempted.