Advance Ruling- Rate of tax(Services) - The applicant is a registered taxpayer under the CGST Act, 2017. The taxpayer is a Pvt. Ltd. company. We are developers and developing residential complexes which includes, plots, commercial shops, group housing flats. We are doing various activities under this GST registration. Applicant laid water supply pipe lines, over head tanks, tubewells and water treatment yard in the complexes. The underground water is being lifted through Tubewell to Treatment yard and after treatment the water is again lifted to overhead tank through motor pumps and then supplied the same to the residents through pipe lines. The water reading meters have installed for individual residents. The consumption of water reading is taken periodically and the intimation of consumption of water is informed to the consumers on prescribed rate. The invoice cum Receipt is issued to the customers at the time of payment alongwith GST.

Queries on which Advance Ruling has been sought by the applicant:-

1. Whether the activities as mentioned above are covered under the GST Act?

2. If covered, inform HSN/SAC Code.

3. Rate of GST to be charged on these services?

Authority for Advance Ruling, Haryana held that  the water supplies activities done by the applicant are covered under the GST Act under SAC Code 996921 (Water distribution Services) and taxable @ 18%.