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Applicant is suppling "Pure Services" of Inspection to M/s. TWAD and M/s. CMWSSB which is a "Governmental Authority" relating to Water Supply and Sewerage which are covered under Twelfth Schedule of Article 243 W of the Constitution.

The applicant render Third Party Inspection Services as per the work orders issued to them by their Clients from time to time. The activity of the Applicant as per the two contracts i.e. entered into with Tamil Nadu Water Supply and Drainage Board for conducting Third Party Inspection for procurements of equipment supplied by L&T , Chennai to TWAD under CWSIS to Vellore Corporation and various Municipalities and Towns of Vellore District required for implementing water supply schemes and sewerage schemes and entered into with Chennai Metro Water Supply and Sewage Board and Tamil Nadu Water Supply and Drainage Board for conducting Third party inspection for procurements of equipment and chemicals of works involved in extension of Desalination , iron conveying water main from Medavakkam Junction to Alandur Water Distillation Station are exempted from CGST under SI.No. 3 of the Notification No. 12/2017-CT (Rate) dated 28th June 2017 as amended and exempted from SGST under SI.No. 3 of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended.