Disposed

TN/AAAR/19/2021(AR) of M/s Unique Aqua Systems

GST AAAR13 Oct 2021TN/AAAR/19/2021(AR)

Case brief

AI extract

What is this about?

In Appeal No. AAAR/19/2021, the TNAAAR examined whether O&M services provided to a local authority contracted separately were 'pure services' exempt from GST. While the CGST Member dissenting held it was a composite supply, the SGST Member held O&M involved transfer of ownership of smart cards, involving supply of goods, thus denying exemption.

What the court decided

AI extract

TN/AAAR/19/2021(AR) of M/s Unique Aqua Systems — GST and Indirect Tax | GST AAAR (2021)

¶1

TAMILNADU STATE APPELLATE AUTHORITY FOR ADVANCE RUI,ING f Constitutcd under Section 99 of Tamit Nadu Goods and Services Tax Act ?o 171

¶2

A.Il.Appcal No. 08/2,.02I AA41f

¶3

l)i.rtr:. 13. lO.202l

¶4

BEFORE THE BENCH OF

¶5

Thiru. M.V.S.CHOUDARY. Mt)N]IlEll

¶6

Thiru. M. A. SIDDIQUE, MEMBER

¶7

ORDER-in- Appeal No. AAAR/19/2021 (AR)

¶8

(l)itsst:<l ir.t"l'iirnil N;.r<.1ir St.r.rt.c Appr:llatc Ar.r t]-rorit-r, for Acivirr<:r: l.?Lrlirr11 rrr.rrlcr-S-lrrr:1inn l0l(1) of tfrr:'l':.rrlil Na<lu^(loods ;'rrrrl St:r-r,iccrs'l'irx ,,\r:1. 2O 1 r )

¶9

llr1lalr{2lq

¶10

l. In tcrtrts of Sr:<:tiorr⁽⁾⁸ (li) oi tlrc^{(lcntrirl (loo<ls} i, Sr:r-.,,ir:cs'l'rtr ,\cl ..1()l'i'i^'l'liirril N:rtltt^(]oorls ti. Scr-r,i<:t:s'l':.rx Ac;t ).O't'/("lhi:,A<:1", irr SirortJ. ilris^(rrrlcr rrr;rr'lrt' ittt'tclrrlc<l lrv tlrr: AppcllirLc auLhor-it-v so i.rs Lo rccLify ?.r1r-'orl'ol'irl)1.)rlrollt orr tlrc l.irr:rt of tlrt: rr:r;orr1, if su<;l'i crror is noticcc'l by 1i''" Appcll:rtc arrrtl.rorj tv orr its owrr a(:r:orci. or is 1rrr.rr.r1,,hl to its noti<;r: b-y tlrc concorncd ofliccr, Lhc.i rrrisrlii:tionl.rl olfir:cr-rrr. tlrc i.tpplir:atrrt r,r'it.l-rjri a porio(i <.rl-six nionths frorn tfrr: <l:itc of llrr;^()riltr'. I)r-uviricr.i tlirrl n() I-c( lillr:lriiol^,,,,irir'lr lr:11; iirc r.:f[l<:i ol- r:rrlrurr:inr:, 11rr; 1.,r ]irlrliii rr- r-r',lirlrrr', 1lr,' i:lrlrot.i ttt ol lrrlniissil;lt'irr1.rrr1 i:.ix cn:rlit slurll irt'rrr;rr.1c, linlr:lr.; llr(r iljrpclllrirl lris lrclrr 5'ivrln^{lur oltp<lrt rlnit.y of bcirrg hcarri.}

¶11

lJnclcr Scction l03( l)o1-Lhc Act, this Aclvancc nLling pronol.lnccri bv tlx: Aplrt:I1;rlr: Arrlhoritv rtrrrlr:r- Olrapt<:r XVII oi 1,hc Act sharll bc trinriin;,. orilv

¶12

(tt).^()tr t)rc irlrltlic:irrrt n'lro lt;.r11 sorrql rt il irr t-t:s1.rr:c:l oi;.uti nl:rtl('t- r-lrii'r-r'r'ri 1rt ir r;Lil; sc<;1iorr (2) o1-Si:<:Li on 9'/ lor :rdvi.rircc r-r"r1ing;

¶13

(ir) . Otr tirr: r:orrr;cr-rrcr.l officcr- or tho jr-rrisclic;1.ional officcr iir i'r;spcr:t of Ll'rc irppiir:;rrr1.

¶14

[Jntlcr Sc<:tion lO3 (2) of tlrtt A<:1, this ac'lr,:rrrc:t: r-tililrg, shirl] lrt: lrirr<lirrg. uirlr:ss llrc 11111r, la<'ts ot- r:ir-<:urlrsl;ln('('s srrl.t1;ortirrg llrc slricl irclvr.trr<'c r-t-tlirrl'. 1rir'',r r:lrrrrrl.cil.

¶15

L-jttclct'Scr:tion lO.1 (l) of LIrc Act,, whcrc thc Ap1;cllutc: ALrtlrorit-r, lirrils llrrrl rrclrrarrr:c r-rrlinr, pronounccd by it rrndor sLrb scot.ion (1) oi Sc<:tior.r 10I li:rs lrc,.rri <rl.rlrtiltttcl lr.v tlic i.rplrr:llalrL il-1, l'r-irr.rri or si.r1.r1rr-r:ssion rti rnlrlt:r-i:ri Irr<:ll; r)r' trtislt'1tt'rtsclrtrtion of f:rr:ts. it rru,r'. L;.r, or-<it'r, 11r:<:lirr-r: srri:lr i'iriinrq io lrr ioicl r-;i; ir;l;,, attcl tltct'ct.rlrorr irll lirc 1;r'orrisiorrs oi liris A<:t or tlic r-riicr; lr;rrir: ilrclr:rrrrrlr:r':;lrrrll i-tp1.rl.y to ilrr: t.rlli)()lliult i-rs if such ilcivi-uloo r-uling lras ncr,t:r' frccrr rrrirrlr:.

¶16

I ,,ilr' i li I'-

¶17

)\ir r l l(r rr r r r.l r.rrlcl rcss <t I t I rr: Lr1t1.tt:l I i.rn t N4/s. tJniclrrc Acllri.r S,vstr:rns.

¶18

2(r,Sii S:-rl<lhi Nagar- Mlrin lioirr.i, Arurnbakkarn, Ohcnriai 600 I06. (lS'l'lN or [Jscr il) 33AADI,-\J9240M1ZV A<ivr.rncc Iirrlirrg Orc1r:r a!"i-u lt st Orrlcr No.09/AAl< / 2O2, I I):-rtc<l: ',r.,1^r i<rlr i,rplrcrrl is I'ilcrl 30.03.2021 I)irtc o{- filirrg ;rppcal 14.O7.2021 )ic1 rr-cscr r t c< I I r-1, A<lvot:i-rtcs of M/ s Sr,r,irrn-' /\sso<;iitt r:s .J r.r r-i sc.li r;t.iur r ar I Atr ll-tori t v CcrI Lrc N orlfr Corn mi ssion <:r';-t Lc ,Jr.rrisclictiorrarl Ar-rtfiurity Statc Thc Assist;rnt^{(lornrnissioncr} (S'l) Aru rn barkkitrn Asst:ssrncr r t r:i rctlr:

¶19

\Vlrr'tlrol pil\rrncrrt o1 ir:r:s lirr l'ilirre Yt:s. l)ltyrncrtt ol lts. 2OOOO/ rnar-1i: rrirlr: l.r1;l.ru.ri is rlisclrzrri,,r:<l . II'ycs, Lht: clre-rllarr No.lllllS 21O'/?)iJOO2I8004 datcc-l art ror.r rr t anr-l clr:.rllan c.lct.ails t4.o'/.2021,

¶20

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the sarne except for certain provisions. Therefore, unless a mention is specifically rnade to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also rnean a reference to the same provisions under the Tarnil Nadu Goods and Service Tax Act.

¶21

'l'ht: sL,tltjr:<:t lrplrcl.tl hl,ts bi:<:rr filr:d urrclcr Sr:c:l.iorr I OO(1) <tf' tfrr: 'l'zrrnilnadur (icrorls & Scn,icr:s 'l'ax /\c;1, 20)'/ lCcrrtral (looc'ls {i, Scrviccs 'l'ax Act 20 17 by M/s. LJIr iquc Arlt-ra SysLcrns (hcrcin aftcr rcfcrrcd as thc AppcllarrL), h:uring thcir r<:93-istcrc:ci officc ar1. No.26, Sri Sakthi N:rgzrr Main ltoard, Opp to Mr:tro Itail Pillerr 93, Art.rrntrakl<:rrrt, Oltcnnai 6OOlO6 arrc cngagcd in Opcration anc,l Maintcnanr:c of IIigh Qtr:rlit-1^{'l'r-cl.itt:cll)r-ini<irrg Wi-rlcrI)larrrt} :rncl iilrc rcgistcrc<l^r.r rrr,k;r^(l51' r,iclc llc5,,istrirtion No. 33Anl)l.U924OM1ZY.^{'I^hrl,} appcai is filccl ergair)sL thc Orclcr No. 09IAAI<12021 l)artcd.3O.O3.2O21 passcd by thc Tarrril Nadu Statc Auttrority for Advanc<: ruling on thc applic:rtion for advarnr:c ruling filcd by lhc appcllant.

¶22

Pagc 2 of 15

¶23

2..1 'l'hc Appcliant. has startcd tfrat thcy har,c cnlcr^cri inlo i-l contr-act witl'r tlrc (lrt:i-tLor (ll.ri:ruri-ri Corpor:r1.ion l;asc<-1 on wlrich tlrr:y lrarrr:1rr:cn rrrvirr.clr:r.i rvitlr tlrc pr-ttjct:l ol Slr1lpl.r,, Irisl;tllitlir.rtr, Oorrrrr.rissirtniriil li, Olrr:r'rrl^jon trrrrl 'l rrinlr.:r,ilir t tl lliqlt Qirrrlit.,'l'r'cr:.rtcci l)nnkirrg WaLcr I)iatrt (llO I)lirr.r1) lirr tlrc "Amm;r Kudinccr (Drinking Water Plant) Project". As pr:r-1-hi; Contractual colrciiLiorrs ol r.r,or-l< or-r1cr-. Lftt:y ltavi: srrprplicrl, insLallccl :,urr.l r:olnrnissionr:d high qr.r:.rlit_t,rlrirrl<irri1 r,r,artcr-1rlarr1s ltl cliffttrt:rrt loc;ittiol'ts its rurluircd bv t.lrc^{(lr-r:alur (lhurrrx-ri(-)orpor-rrtiorr} (ltcrr:trr ;rl1t r' r-<;fitrrcrl ars "(iCC") ort thc larrcl :.rllottc(l t,o thofn.'l'lrc.1' lu.rvt: lrcc:n provirlc<.i u,illr ritrv uri-t1cr atrc.l clc<;tricit-y lrcc <:f cost fclr Lhc opcration ?rnd [r:]ir]tcr)?,lnco ol 1-irr: rlrinkirrg waLcr plnnl lo dis;-rcr.rsc trce-rtt:rl watcr to thc^(lcnr:r:-rl l)Lritlic.'l'hc: r;orrsi<lt:rartion [ortltc;.tl.rovc rnc:r'rtiorrt:d scrn'ir;c is paid orr:r fixurl cosl &, ir r,'irriirlllr; r:os;1 lxrscrl or ilrc tlrtiurlit-t' of tr-r:i.tl.cci wi.rlcl- clispr:rrsr:r1 to LIrr:^(]crrcr':.i1 l'rrlrlir:.^'l'lrc lrr:rrtrlir:i.ir.it.'s ,rr' iclcrrtificd b.y^()OO bascd on thcir rcsiclr:nlial st?rtus ol thc Warr.l irr wlriclr tlrt: r,r'itlcr' lrcatrrrctrt pli-rnt is locatccl.'l'hc lrr:i:Lr:cl watr:r is clislriburlccl try wely of silnirrt c.u'(l issLtcti tr1, tlrc;rllpclli.irrt Lr-r 1.hc ttc:rtcfi<;iatrics idcr.rl.ilicd l;-r,^(l(i(-1.

¶24

.,).'.).^'l'1 rc irpplir:lrlriiitv ol'lrr:rrclit of r:xcLrrlrt.iorr r.r rrcicr i-icli;rl .\o. .l ol iir,r Noi:1rt.ri., :r No. l2l.2O l7^(l'f (ralc) c1;rtcrl 28.06.20 l'l for 1hc: survic:c 1rr-ovi<l<:c.l is llrt: issut orr r,rrl riclr alclrr:rrrr:t: n-riirrgl w:-ls sought try Lhcrn.'l'hc-y fra<l sr.r L)rllitlo(l tlrlrt. iirc !lo/crllrrrr:nl i.rs ofnpowor-c(l undr:r Sc<;tiorr I I of llic C(lS'l'Act 201'l, cxcrr-r pts srrppiv oi r;i:t-r''i<:cs viclt; Notific:i.rtion No. 12. l).O17^{()urrlral'l'irx} {li:rlr:) rlrrtcrl f2ij.0(r.12() I r' rr; i,ttttcttrlcd fr-orn tirnr: Lo tirnc iin(l onc ol such cxofllptions is provir.lr:<l to prrl-r'st r-r'i, r':; proviclt;cl to thc Ccnt.ral^{(lovcrnrncnL,} Sturtc (lovcrnrn<;nt or LJnior.r'l'cn-it.or.v or-l,ot;rti Autlrorit.v or it^{(;ovor-nrncrital} Ar-rthority zrL S1.No.il ol lircr siricl Not.ifir:i.r1ion. 11. r:orrlrl lrtt sct:tt llri.rt onl-1.' srrp1;1.t' of s<tn'ic<ts f'or i-r consirir:r-lrlion ',r'il1rorr1 irrr ol'. r:nrcn1 r1' sr.r ltltl.y rtf-goo<1s <:etrt ttc t.ctrrt-r<:cl i-ls pr.rrc sr:rr.ic;cs i-ul(i in t)rc lrr-cst:rrt r:rrsr), l){r sul)l)L'. c>l ploocis is involvr:rl us thc applicarrt is onlv ltrrtvidir.rg iu) ()l)or-ittion iur<l Lrt:tintr:r;.rrrcc sr:n.i<:<: to^(lCC ftrr <1is;tr:nsing trc?-rt(:<.1 r,r,art<:r to tlrr: I,,r:rrcr':rl 1'rrrlriir: l'o:. ctrtttsi<.1ttr;tlittrt arttl ltct.rcc thr: st:rvir;c: pr-ovirl<:11 tl.v tltr: ir1;plir:rrnt is rr irilr-,.r :;r:r.r itrr'.

¶25

')..:" 'l'irc alrl.rcilant has stt-rtc<i that in ordor lo arvi-iil t.lrc ircrrr:lrt ol tlrc irlrlr r-r-tt:ttLionccl t:xr:rnption, thcy herrrc: Lo saLisl,v thr: following two oon(.litior.ls:

¶26

(l)^'l'lra: Seruk:c- rc:c:i7tir:rt.l slrcttlcl lte Cc;rtl.rsl^{()or.,r:rrtrrtt'rrl} or Silrtlc:^{( jot,r'r'rttrtcnl} rtr locctl lulltorilq or rt^{(lotx:rrtrrtt:nlql} rttrtltortltl rtr rt^{(iortcnun('nl} t',ultt!1.

¶27

l);r;ir' -l ll

¶28

(:.)) ll slroulr,l r:rrrrtl ortl otr.t1 Ji.ut.cTiort entn,Lsl.r:c.l 1o ct l)ct.ttc:hctrlrtl rltr(.ler rtrtic:k: 2..1 :)O of'llrr: Oouslil.r.tliort or lo ct Mtutic:i1xtlih1 rtnclr:r orliclc:24:lW of llrcz ()ottslilrtli<trr

¶29

iir lltt'lrt:;lri;1 r:;rst', i1 t:rittl<i ltr: scr:rt f'r<ttn tltt: c:ottLr:-lcL lirart tlrc s;rtr-r'i<:rr ir;1.;r'ovit.lrtrl 1.o t.lrc^{()rcrtlcr'(llrclrrri.ti(lor1rorilLion} i.r: Municipzrl Corporation of Llrc cit-y of^{(llrcrrrrz-ri.} 'l'l rc (lrt:i-tt.t:r (llrcrtrtai Oor-poraLion is cstablisfrccl in India on thc 2911, S('plcrntrc:r l(r8S i.rncl it i:; rr"'lrollv orvrrc:r.l :.rnrl lurc'lr:r lfrc: <:orrlrol of-Lhc'l';rrnil N;-rdr,r^{(lovr)r-rrrnonL.} ,'\s.llr't-cltll''lt(). l'r ll'llrtt'l'vrrttll-tit s<:ltttrlttltt. llrtt lltrtt:tittlrs ctltlr-Ltstt:tl tr., [lrt: ivl irrrir:i1rrrlit.r'irrr;lrrcics "I)rinking Water" arrci "Water supply for domestic, industrial arnd commcrcial purposes" which aro bcing lrncli:rtakcrr by thcrrr trasr:cl olr tltc c:ontra<;1 cnLcrccl with^(lCC zrnd thus tl'ir: sr:concl part of tfrr: <:orrclitiorr rrrrri<lrrlcrl rrrrrit:r.Nrr. il oi'Not,ifir;artiorr No. l). 12.O1'/^{(lr:rrtri-rl 'l'erx} (l{irtc) <ialr:cl ..lii .Otr..l() I r is l.ilso :.;irli:;l'it:c.1.

¶30

)../I lrrrr-Llrr:r t.lrr: appcllar)t has placcd rcli;rrrcr: on Llic rccont. n.rling p,,ivr:tr iry thc Arrtlroritv hrr /\dvatrrr:c l?r.rling irr Gujr.rrart in thc casc of M/s. n tl I!trtt'r-llrisr. t'r'1rott.t:<1 in -20i20^'l'l()i, l',l 3 nn l<^(lS'l' rvlrr:rr:irr it is lrclrl tlrart applir:itrrt rvill irc ciirirlrlc 1r.r r:ll.titrr c.rt:rrr1.;tiorr lrr:rrcfit. r-llrdol'Sr.No.ll o1-NoLificarlion No. l). 1).OI'/ (l'i'(lf) <irttcrl 28.()6.20 f i l<>r purc sr:rvi<rcs proviclcc1 Lo loci-rl i.rr.rtlrurit.ir:s r,vfrcrr 1h<;y Itt't; 1rt-ovi<lc11 f;5, rv;ty of itnV activity irt rcliltion to etrty f1.111,,1iort ctrttrusLc<l to a I): rttrlri-t,itt ttrt<lct'/\r'tic:lt:24:JC of Lhc Constilution of Ir.rdi;r <tr irr rr:llrtiorr to ainv l'irrrr:tion ci)trustc<l to lr l,l r.r rric;ipality rrrr<.lcr ArLi<;lc 2,1 :lW o['tlrt: (]<lrsl,itrrlir.rrt of lnclirr. ltt vir:'"v of tfrc ul.rorrr--, lfrc i-rpplici,rnl frars subrniLtccl tfraL, tfrc scrvicc proviciccl ir.t.hr:rrr try war.y of trcarLing Lhc lvi:lc:r sr.rpplii:<1 lo il by^()CC arglainst c;onsicl<tratiorr rr:<;cirrc:rl frorrr^(]O(l itr.rcl clispi:nsing trr:;rl<:d w;rtc--r lo lhc gc:ncrr,i1 pr,rblic as clir-i:<:tt:rl l;r'^(i(l(l is ii prrr-r: survicr) 1;ro,"'ir1r:cl to tl.rr: locitl lrr.r tfrrtr-ily t;y r,,,rnv of a<;tir it,v irr r-t:lirlion Lo fLrttc:Liorts crrtrustcr-1 t<t a Municipality rlnclcr errliclc 21:\W ol lhc (iorrstitr.rtiort and hcrrcc Ltrr:y arr: cligi blc lirr r:xcmption provirlod Lrnclor No. ll of Notil-ici-rt,ion No. I ?./2O\ 7^(lcntral 1'ax (Ratc) dartcd 28.O6.2O17.

¶31

Thc Appellant h:rd sought Advance Ruling on the following questions

¶32

Wlrctirt:r-tltc Scrvir;cs proviclcrl by tl-rc arpplicanL Lo thi: rc<;ipit:nt i.c.'l'Irr:^(.irr:zrtr:r (llrt:rrruri ()ol'porittion is zr prrrr-t,'scrvir;c providcd to thc local autfrorily by wa-y of i.r<;tivit-v itt r-cllrtiott to fi,rtrr:lions cntrusLo(l to a I)arr<;frayi-r1 r.urclor:.trlic;lr:24i1(] and Mr.r Iri<;i1.ri.tiitv rrrrr-lcr;rrLi<;lc 243W of thr: ConstiLr-rLion and cligiblc for bcrrcfit of

¶33

Pagc 4 of L5

¶34

oxonrlrtion lll-ovido(.1 Lutdcr Scri:r1 No. ll ol Noti licerlion No. 12. l?.O1'/ (lurrtr-ll'l'irx ili;ttc) rlatccl 28.06. 2.O1'/'?

¶35

The AAR pronounced the following rulings:

¶36

'l'hc Srrppl-y;;r-ovidt:cl by ttic:rpplic::nl to tLrr: ri:r:ipicrrt. i.c.'l'l-rc (lr'<;:rtt:r (llrt:nn:ti Oorporittiott l.ri.tsurl on lhr: eigroorncnt. to provi<1c IIO I)l;rnt.rn(l r.lll(lcl-t.al<c⁽⁾ &, i\1 ol tlrt: sirrrrr:, bcirr;g rrot. a "l)r-lro sorvi(;c" brrt a <;orn1;osito sirf)1.)l/ of rloorl:; {i, Sr:r'r'it:cs, lltt:.t' ;trt: not cligiblc |or-trcrrcfit of c:xcr.nlrtiolr pr-ovi<lcrl rrt Scr-i:rl No. ,l oI Nolrl'icrrliort No. 12,12.O1'/ Ocnlral^'fex (Itatc) d;rtcd 28.06.2017

¶37

Based on the above decision, the Appellant has filed the present appeal. Thc: grounds of appeal are paraphrased as follows:

¶38

'l'1rc:rppr:1lltn1 w'is;lr 1it sLrlrrrrit tlriit llrr':,ll)r)rrt: rrrlirrlg iss;itt:ri i-r, llrc r\Ltlltrriitl i'or' A<ivattt:t: lirilinpl (/\1\lt) is not sustilirlitt)i(l in l.lw rrnc.l liiiblr: to irc sr:l irsjrlc firr tlrr: hrl lowi r r i1 qrot.r rr11s.

¶39

Irr prir-l.r'i.1 ol llrt: in.rpl.rglrc(l or(lcr, 11rr: A,r\ll lrris rcfurr-cci to tltr:^{'l'cnrlt'r-floirit'<l} lr.1 tlrc^{(lrt:att;r' (llrcnitati} Oorpor-artion irciu'irrg No. l). l).'l'.1).(-l. No. .\ 1/0'l 81/1.101(r (Page Nos. 42 to 63) ancl obscrvccl llrat Ll-rc s<;opr: of tlrc r,vor-li invol'cs. slrpp1.t, installi.rtiorr trr.rr.l c;<lrnlnissioning of thc llcvc:rsr: Osrnosis I)li.rnt, issr.rc ol.srIIirt'1 <:irrrl 1o bcnclit:i:rr-ics, rrllriirting r,'arioL-rs inforrnatiorr iri tlrr: soft r.v:rro, siir.lpl;1r ol lr-cirlctl \'ir1cr' to lrcrrcl-iciirrir:s, l;1'^r"rrr.r-y oi'r-rrruring 1i'rc I)lrrnt.^'l'lrc AAll ]urs otrsci-r'r'ri tlriLI siitct: 111r: sr-r1.r1-ll-v. irrstlrllation:rncl cornrnissioning of tfrc Weitr:r'l'rt:atnrcrrt l)l:rtt1 is also inrroh,r:d irr tlr<: c;ontraicL, it cannot trr: <;onsidrrrc<.1 as:.r "1rurc scn,it:i)".^'l'1-rtr AAil obscn'c<.1 thirl tlrc srrpltly, inslallation arrrl c:olnrnissioning <lf lltc I)lltn1 trttrl O {"r' i'1 r;l' ll:c slrilrc ilr'(' ;r\';lr-clt:ri tolgctlrcr-itrt<l lltct r:ottslilLtlir lr r r)irrl)1,1;jtr' .ttl't'i'. 'l'lr,' ,''"i'l l-rri-tlrr:r-olrst;r'r,ur.l llri.rt crrcrr if'thc Sr-rpply, I!rt:<:tiotr, oolrlnrissiottilrll r.trrrl itrsittil:ritorr of tlrc plarrt an<.i O ti, M oi llrc plarr-rt alro considcrod ils scpzrr:lt.c it<;livitics, t.lrc O^{{v' \4} :'rc;1ivit-v also involrrt:s sr.Lpply of pr,rriliccl r,v:rtcr (whir:l.r is goocls) to lltct lrttncfi<;iarit:s throrrgfr vcrr<'lirrrl r'r'rar:l.rin<ts; srrpplv of Slnzrrt orlr(ls,^r,,r,hir;lr is iiqrritt rgoorls; iltttL^itrrttr:tr llrc lrr:tii,it.1'()i.ulltot ltc collsi(.lcrocl its "pr.rrc sun,ict:s" fol r:liiirnirril^{11;'r'1111;1j,r11.} A<;<;or-cling1.v, tlrr: AAII fr;rs colno to thc oonclLlsion Lhat thc i.rlrpt:llitrrt is Ilot olllitl('(i for- <;li.rirning tht: atrrlrro oxolrlption lrorn paymcnt of^(lS'f.

¶40

Irr so f:rr- trs 11rc thrcr: loc:lrtions, f'or- r,vhi<:1-i 1hr: r:on1t-il(t1^\'t1ls lttr';trrlt:rl trl^illt' ill)l)ollallL, tlrc srrlrltl-y, irrstnllartiorr l.rrrrl conrtnissioniltq of'tlrt: liO l)li.lllt \Iil:j r:orrr1r1ctcc1 l.;.1, 11,,' irgrpcllaurl rnLloh bc:hrn: irrt,ror.lr-rcliorr <tl^{(lS'l'(lr1t1;r.ol.rriiilt:V/'l'll;r:;}

¶41

I),ri:t: :i ili 1:

¶42

i;ct:rr 1rnitl) iincl r.rrrl1, 11t,' Ogrcrat.ion and Mi-rinLollalnoc 'vorl< wars bi:ing rlorrc lr1, 1f11; rrlrlrclirrrrf , <lrrri rri,, tltc lloriod .)vly 2O17.

¶43

Wirirrr 1)rc t;r'o.ji't:1 ol'srrpPl.l'of lrt:ltk:d ciri rrl<irri,, r,vi.rtcr-to tht: []ool-soolion of. lhc r)()1.)tlllttjott rvris irttr-o<lLtr:cr.l, thc llO plilnLs fravc to firsl bc soL r-lp irrr<1 Opcralion i.rn<l 'liiirrtclrr-ur(i() ol'tirr: si-llnc sfrall also bc 1-akcn up. Oncc'thc IIO planl is sr:t r-r1t, iltttrttitl't ttr it r-t:<1t.tirt:s orrl-y <lpuraLiorr and rn;rintr:nanc:c and Lfic sarid opr:rat.iorr;.rrr<l riririnl('nilr)(.('rvr.rrl< rrlrinc was lrvr,i,il-dc<_l LO r,'itr-iotis 1.r:trtics. Witt:t-t:r,t:r-llc\'l()(r.rli()rls :rtc rLritictl. lltr: llO 1;lalrt l)as l.o irc f irsL sct t-l p :.rncl tirr:r't:al'Lcr ol.rcr-titir.rrr arrcl rtrtitttclriulc(i luts lo Lrr: <;itrrit:<.1 out. Il is also clo;lr whcrcvr:r tr:rr11r:rs arc floittc<1 lrtr li) Str1t1rl1,, crct;tion, Oorrrrnissiorring ol ltO planLs i.lrrd (ii) opcrartirtrr :.tnr.l iir;rin1(luri)( (' rri- llrc sillno, llic s<;opr: of tlrcsc rvorl< r,vt)r'<: st:1;arittctl-r, i<lrtrrtjficrl ;riotil', " riit .;L'l;lrlirl( \i.rlili'.^'l'l tct c rrr-c ir)sL:illccs, u,'ltt:t'c Llrc a1t1tr:1ltin1 tliri llot 1,,c1 llir: si.r trpl.1'ttotttt';tt:1. lrt.t tottl.yO&Mc:orrtr:rctwhcrrsrrr;frO&MCor.rLr-ac:tsr,l,cr-cfloirlt:rl st:1;rrri.rtt:ly for srrltst:t1r.ri:nt pcriocls.

¶44

iir-ottt litr:;ilrot,c Iriu'r'i.ltion r-,1'fl-it;1s, l.hr: scol.)c of r'rrrtrl< t.tn<lt:r-tal<t:n b-v l.lrc arpltcllitnt i',)iirl)i'rs('s,rl liiI iilllO,,r'inli.

¶45

(i) 'Vlru't: tlrt: st.tpply, insl.all:rtiott artd cornmissirlrrirrg rvirs t:orrrplcturl b-rr tltt: irplrclli-ittl. l.rrior to irrtroclr-rclion of GS'l'ancl O & M was bcing undcrLz,tkt:n Lry Lfrc ri111rcllr.irrt <lrrr.irr1 1 Irc prtrio<.1 etftctr O |.O'/.2Ol'/.

¶46

lij) Wlrr:t'c lrolli vr,'ot'ks. r.iz., Lhc sr-r 1.rply, irrslarlie.rtion i,ll)(1 colrrrnissitrnirrr; :rrrri O ii' Vl rvlts l;cing r.rrrclcrtal<c:rr by lhc aSrpcll:rnt:rftcr Ol.O7.?.O 17, rrndr:t'<listitrct t:or r t r':t<;1 s itu'ltI-tlt:rl.

¶47

(iii) \/ltt:t'c orrl.,O i., M worl< wils:rwarrjr:c.l to Llrt: irlrltt:lilrnt lr{'tt:r()LO'i.),O I'r'. irr r-r:s1tt:r:t ol t:xistirrg IiO plarrrLs.

¶48

'l'lrc AAIi lu,rs <;orrtc Lo tftc <:onclusion whcrcvcr Lhc contracts irrvolvc ltoth (i) r;Ltp1tlv. irrslirlllrtrorr arrrcl <;ornrnissioning ol ltO plzlnts itn(l (ii) Oltctrlttiorr urrrl rlrirnrt(l)iulcc ol s;irt;lr l.ril.rrrLs, tirc cxcrnpLiorr lrrrclcr S.No. il <tf Notiiit;irtit.rrr || l20l'i r;ottirl ttot, bc <;lrrinrr:cl, in as rnlrcfr ars thc scopc of wrtrl< of'thc arppcll:-rnt it'rvolvr:s srrplrl-v l-tlso airr<l iL is not "pLlrc st)rrrico" as c;onL<:rnplatcc-l in S.No. il of Noti fici-rtiori 1l l'.).O1'/.^'l'lrc AAII lti-ts ol;scn,cd tlrat thc work urnrlr:r1 i-rk<:n b-v tht: ltppr:llant. in l)tll-:illltttt:f o; Lli(r ci)illr-i:t(ils trrvlrt-<lcrl 1,() t-lrcrlr i,il-o ooIItlr,,si[t irr il.tLttrt. N.]ict-t; llrC stt1t1;ir', ilxstlrllittiort rtncl c:olr.rnrissior.ring parl an<.l O & M l);rrL, oi.ll)nol ltrt virrisr:<;tcci rrtttl sittt:t: sttr:lt <;otttl.rosit<: surprply, is riot "pLl rc scrvic;c:" burL arlso irrvoivr:s srr1.l1tl,1,,

¶49

I)agr: 6 of 15

¶50

irrst.:rll:itiorr ;rrrd <;orrrrnissioning of IIO pl:rnt, thc bcncfit ol t.lrc cxcrnpt.iorr is rtoi t:r r l it lcr.l .

¶51

In tlris r:orrrrcc;tiorr, tlrc airpcllant wisfr t.o sr.r lrrrrit llrlri irr r.cspt'r:t r.,l 1lrr.,:;r' <;on1.r-:rc;ts, r,r,hurc thc supply, insLallation an<.1 cornrnissioning r,vt,rs rrrrr.lcr-Lal<r:n rutri crrrrrplr;1.t:<1 prr-ior- lo 01.O7.2,O1 7 arnd O & M work vrri.rs lrcirrg <;rrt'ricd ottt. itft crOl.O'i.),0 l'i, sr.rr:l.r acLivilit:s cannot br: trc:rtcrl as :-r "(;t)rnpositc: srippl.y" irs dcl'i rrc<l trrrrlc:r.^(lS'l lrr'.v, irr :ls rrrr.r<:ir ..ls tlrc:^(l(lS'l' ;\c:t. rr'liiclr c:ulrc into lirtr:r' 1'r'otir O1.O"/.2Of i oirnnot br: mad<; to apply rr:tr-osirc<:tirrcly, so tl.iltl t.lrt: ,rr:tir itit:s r.rrrrlc:rtal<or prior Lo O1.O7.2O17 would rkrlcrrnini: thr: rat.c of tilx or r:xcrrilrtiori avrrilrri.rlc Lrrrrlcr- tfrr:^(lS'l' li-rw. In st-r<;fi ozlsos, wl'r:.rL is r<:lurraurt is orrlv tltc ,rt liviti, r' rrrrrlcrtirl<crr ir1't cr O1.(Y/.2.017 arrrl if'tfrr: siri<l :rt:1ivit.1, is :r "prrrc scr-r'ir:r)" lrs cttvisirlr:r1 irr S.No.il of Nol.ific:rtion l2l201'/, Lh<: L;t:rrcfiL ol cxur-rl.rliorr slu.rll lrr: r:rtt:rr<lrrri. A srrpply, r,vhiclr fras bccn mardr: prior 1.o O1.O'/.2O17 an<.1 assossccl :.rs l)or 1.1 tr: li-iur ltt-ttrr:ri1irtp,,^{<1trt-itrg1l-r<: Lit-rttt, oitrIl-Iotoll(t(t tllli-tilt bt:;rssr:sst:<l, lr), tr-ctttilr!lit,r:i,l} crirttprtsilc sit|1ri''', rilotti,, rl,itl'i thr: itr:tir,'i1ics ttt't<ict-tal<t'n 1ttts1 O 1^()'r..1()l i

¶52

'l'lrt: irl.roi'c tr'rro ar:tiviLics, rriz., (i) Sr-rpply, irrsti.rllati<)r ilr(l r:orrtrltissiorrinpl o1 Ii() ul;rn1: i.rn(l (ii) Opcration:rnri Maintcriernr:r: ol tl'rr: sillrlo lurvc to Irr: trci.ttc<l irrdivi<lrurll.t'for'll-rc l.)Lrrposo of ilssosslnt:rr1 rrndr:r^{(lS'l'1i-rr,r,} rrrrl llrc t-:rtc of lii:l i,ti<l t:lir,.ilriliti' for. t'rcnrnliorr lrirvr' 1o lrc corrsirlr:r'crl irrrlr'Pi'rrrlr'rt1.,. \rlriil srtpr)t^r,i vair-ioris urliiiprrrcrrt rurc.l <:olnrnissiorrirrg irn<1 irist:tllittiott tlrcrr:ol i:oLtlrL lrc t:orsiricr;'q ri as i-r colnl)ositr: sr.ri.rply, tfrc opcrLltion:tnd rnainLcr'r?rncc of sucll crlrriptttcnt car)noi br: trcart.c:cl i.ls forrrlirlg parrl of thc compositc sr.rpply.

¶53

i,'rn-tlrL'r'. n'irt r-r'r'r-r- tlri: Srrlt;tlt'. irrsti.rlllrlion lrrrrl ci-rrrrrti:;sionin1l lrrs i)rri rl <;r.rrrrlrict.t:t1 plior'1o Ol.O'i.2O 17, tlrc bt:rrcl-it. of'cxcrr.t1>tiolr lirr tirt: O ii, !l t;irrL tr'(t^')Ltl ;,rl-tcr Ol.O7.2O i7 <;annot bc dcnicd by consirlcring ll-rc ?lcli\1it..)/ ol sri1.rpl.y, instltlllrlion anci r;rrrLrrnissioning, which Li:rs bcc:n con-r;rk:tr:d prior'1,o O1.O7.?,O l'l. irs f)r.lrt^{()f 1lr(} r:or-r-rlrositc srrppl.r,'along,"r,ri1l'r thc O ti. M rrrrr.lcrtlrkr:r'r 1;os1 O1.O'i.?.Ol7'irs it^u'ortlLi ilrrrorint to glivirr;', r'ctrospr.tclir,<: c:i-fr.-c;t to tlrc:^(iS'i'llrrv.

¶54

Iiirrtliur, t.hc AAlt has also hcl<-l in parzr 8.2 ol Ll-rc irrttr;r.tgrri:rl ol-(.lcl'tlti.tt^t:r'ttrr ilⁱⁱ is r;orrsiclcr-c:rl tlri.rt tlrc sr-rpply of IiO plat-rt. itn<l O ix M oi st.t c:lt pltitrl llr-(' trvo^{rlif lt:r'r'ttl} sriltplics. llrc ir1tltcl1rutt is sLrpplrrirr.' ltLrrificcl r..'ll1cr-1lrr.rtrrt11r llir: rlrttliltl: i)r,rr'lritrr'rr^l,; tlrtt irr:rrr:lir:iiirirts; issr-rr: srni.u-t <:arr,ls to tlrc l.rcrrcf.ic;iitr-it:s; iin<1 llir:s;c tvr.ttttr^{l.tttri :;lttiit.l} cill'(1 ..lrc goocls, itrrri also provi<1cs various scrvicos z.trtcl Itcttc:c thtt^{iLt:Livitit':;}

¶55

lul(1(trLiil<(lt L)1. tlrc appclli-rrtL:.rrc n{)L "pLlrr: scnriccs" and frtr t}ris roi.lsor) :.rlso tl:rc rrnpclirrrrl is lo1 untillc<i lirr cxr:rnltti<trr.

¶56

II' lltc t:t:.;lrriri i'lilri. ilrt: r';l\' \'ilicr i:i :iul)l)lic(l l>r' (](l(-'. r,r,1ri<:1r i:; trcirtr:ri Jtr' litc ,r1r1lc:llirrrl. l11'o1-rr:r'rtirri,, i.rnrl rrr;,rintlrinirri,, tlrc llO piarrt sct L,r1.r litr lLris 1'rur rposc an<1 irs l)cr lirc <iirc<:liorts of (l(lC, tfrc Lrcartcd watcr is sr-rpplicd to ll-rc bi:rrcfici:.rrit:s, wl.to ru-r: i<lctttific<l lrv tlrc srnart. o?rr(ls issr-rcd to lh<:rn. It rnay bc obsr:rv<:d lltat l.hc s<:ctgrc ,r1':;rtrlrlv ir llrr: lrrrrtris of tlrc ripp<:ll:rr.rt is 1rt:l,rtrnt:rrt ol- thc rvatr:r-, 1t.1, 11t'r,.r-',,irr51 t.lrc 1i() lriarrt.. cn:;iii'iitrg pr'rlr,'r'rrrrrii)tr'ltill.loo o1'Llrc ilO planL i-rrrc-l clistliLrr.rlinil srrr;1r ','irtcl ltt tftt: bcrrcfrci;tri()s.'l'lrc wartor (locs not bc)ong to thr: appcllarnL, itut tfrr: sarrrrr: is Irt:.t<lc ltvailirlrlc to tlrc: erppcllant by ()OO. 'l'hc farct that lhc 1rt:it1.r:d r,,vr-rtcr is r.listr.ilrttt.rtrl io tlrt: lrt:rrcl-i<:iitrir:s l.ry tlrc i,rppcllr.rnl, r,voulrl not rnal<t: tfrr: st;r-r ict;s ;ll;.,i.,licrl l.r', iiiir rrpl-,r:ll;.Llrt lo (l(l(.1 r,rs rioI lrcittq lrttrc scrri(r's, irs rrr) tr';rnsfitr-ol' lrto1;ct.l-' ilt rgoocls is lrirppc:rrit.ts front tlrc :rppt:llant to in fr.rvorrr ol (l(l(1.^'l'ltu r:-rr,v it,itlt't is 1]rt; pt'opct'Lv of'tht: (l(l(1, wl.rictr is trcatccl ancl clistribrrtc<l to tltc lrt trcl'it:i:rt-i t:s ir.r' 1.irt: rr1-r1-rcllarrt. Iirrrtlrcr-, tfrc issLrr: ol srnlrrt oill-(i isi part ol r-lrc :irr1rlr1-"' (:r)lrliiit l ,irrrt lr()1 l)liri Lrl- litc (l t!, Nl conlr-lcl, rts ciirr lttt ctltscrvr:<l 1'r-orrr t.lrc icr i(lr:r' rlot:Lr r r r(inl s.

¶57

,Vitlrorr l prttjttclicc lo tlrc: i.lbovc, thc appcllernL also r,vish t.o sufrrnit tlri,rt with r'1'1-cr:1 l-r-orrr ..llr.0 i .2018, S.No. ilA lt;rs lrcr:rr introclr.rccc.l irr Notifir:ati<tn | ), 12.O1'/ ,,'i'irlilri'i'rlx fi.lriirr).^{iitlcNotilit::rtion).} 1?.O18^{(-lt:rrLrirl 'l'ax (lililr:)l)1..2ir.01.2O18.} '.r'irir:lr r-i:ltcls il s,

¶58

l^ttr	l^ij.r	I ,., I	^rt	(:,)
".1^' iiil	^('1r;rplt'r	f^{(',rrrrlrosil(' srrpl)lv ofgrlo<ls,,,,r'1}	^1Nil	Nit
	i.1(,)	s<tr-r'iccsirrr,,,'hir;lr t-lrctrrrlrr<: o1'sL.rprply<tf goo(.is c;orrsLilrrt.osllotrnorctlrarn25pcr c;onL. ol.l.frcvarlr.rcofttrcseticlr;urnposilc st.t1t;tl-t'l.rrovir.lt:r1to thc (]t:ntrul
		(loi'r:r-runcl)t.,Stittc(.i<trrc:r'rtnrcrrlor'
		LJniorrtcrriLoryorl<tcaiauthorityore.r
		(lorrcrnrni:n terl i-rr.rtirority or :,r
		(lor,'crnrnctntlintit,y bywalyofi,trr-v
		:rt;tivitvirrrr:llrtiorrto iutvfr.rnr;lirtri
		lcttlrustccl^{Loa I)r.rrrclrayaL unclc^l'articlo}
	l	'tnSr. ofthcCorrstiLutionorinrclation

¶59

I)agc 8 of 15

¶60

t.o :lny hrn<;tiort cn tnlstr:<.1 I<r M r-rnicipality r-r ndr:r errtic;lr: 2,4i\W ol , t,:1 I (lorrstitrrtiorr. I

¶61

'l'lrc irl.rlrcllirrrt sul;rniL1.c<1 thaL tircy i.rrc cnti tlccl 1.o ttrt: lrcncfit of'tltis r:.rcrttption ir'orrr 2ir.0l.:U O 18, .rs ovcn i-rssurning tlrat tlrcrc is irtvoirrctrtt:rtt of iioo<ls iri llr,r ir<;tivilics as ol.rscn'c<.l b-v tlrc A.Ali, tlrc r i-ilrrc of srrclt 5,,oo<ls carl lro'oi-lt<: tgt'ttrttcl't1tltrr 2',>(Y,' ol 1.1'rr: r,itlrrc of thc supply oi O&M scrvic:i:s.

¶62

Iior irll t.lrc:.rtrorr<: rcasons, Lhc:.rppclLarrt subrnits t.hi.rt tl.tc: ltpPcllant is rtot c:rlitlr:rl tr> <'llrilrr urt:rrrlttiorr frorn ltirvr.rrr;rrt. ol-(lS'l'r'iric S.No..l ol-Nt.r1il'icrrtiorr )'.) l'.).Ol'i I)1. ),8.06.2,O1'/ is rroL at lill srrstirinirlrit: itr lirr,,.'. r\ccorriiir1llr.^rltrr i-r5rpt:llant u.,is1.r Lo rn:lkc Lhc following praycr bc:fori: Lhc IIon'blr: Aplrclitrtc At.rtlror-i1.r' for Arlr lrttct' Iirrlitrrl.

¶63

f:.FIiRSONAL HEARING:

¶64

'l'l rc Alrltcliarrt. w:rs granLcd Virlu;rl pc:rsotral hci-rr-irrg tlrrotrglr i)igitirl N4rtr.lt: rt:; rirrlrrir-ctrl rrrrrlcr- latv bcfirrc this Appcllaitc Aurtlrorit.y on 2:J 09 2O?,1.'l'1rc At.t iltot-izcri r'ol)l'('rjo1)tlrtivcs ol tl'rr: Appc1l:.rlrt'l'r.l .^(]. Nz-rtlrrirjrtrt, Aclvor:irtr: of'tltc irppciiirrtl (toinl)irri/ irltltrt;rrc<l lirr licitrirril.'l'lrr:r':-citt:t':rtcti tlttr rlt-iltctr:;tti.rtttissiolrs lrtlLl ctnltlu.rsizit<1 tfr:.rt in rcsltc:ct ol LLrc conl.r;tr:t for st.rppl-y, Inst:rlletli<tlt,^{(lrtrt.trt'rissioltittr'.} :rnrl O {t M <tf ltO plarnt, only thc O & M porlion lalls in tlrc^(lS'l rt:l1itntt itttr.l^r.rttl.r' tlris llot-tirtn is rcir:'u,arrt to <;onsidcr thc sarrtt) i.ls l)l.rrc s<:rvi<:tt. IIc also slltittri^1illil r.rrrrlcr-tlrr'() i!, M ir<:tivit-v, t1-rurc is rro 1r-:.rr.rsfr:r-o1. 1>r-o1.;r:r'1-t'irt^rgooclr; itr:.tlll^{l,, ii,t} (;CC.

¶65

T.Discussion:

¶66

'/.1 'l'1ru r-r:1'rrt:scrrtatir,<: o1'tlrr::rplrlici-urL cottt<:tt<lc(l tllirt llttr c:o:ttl-ltt:l :;tllllo(l llr 2O I^(; c:orrrltr-isr:<.1 tr,vo c;ornponcnts, naLncly, sr-rpp1y installi-rt.iott^{attrl <;ttlt.ttnissiorrirll',o1} triglr qr.ralit.,y Ln:i-rtc:cl <lrinking watcr planLs atnrl opcration ;rnr,l^{t'rtairttt:rti-lttc;t:lilt-fivtr} -voill-s.'l'ltc^{srrltpl-yof qoo(ls, u,,frir;tr is it'rrrolvccl onl.y irr thc firstoolr)l)oll(ltlL.tvil:r} :, t:<trrrlrltrtcc.l pr-irtr to tlrc irrtntr.lrrr;tiolt ol^(lS'l'. I)ost^(lS'i'. oltlr^{()i'\ltlortlt.t'i} opcr-irli<trutl. Wlrat is rc:lcvant to^(lS'l'is only O {n M <;ttntret<;t.'l'iris^{<;<lrn1;otltrtlt rlot:lr} r-rol t:trtrril i-rrry slrptrtly of goods, and is t.trcrcforc^pLlro st:n,icc.^{'l'fttlscropt:rlf st:l'r'icrr}

¶67

I)r1ir: 9 ol 1li

¶68

ilo(isi lrot irrr:]li<.1c srrppl.y vvi,rLor, as it good, as thc o,vncrship of^{r,vi,tlttt'is ailwi,rvs r'vilh} llrc t:or'pon.r1iolr.^'l'llc r)r-ltrlrc of sutrlply is ;tkin to^job wrtl'l<. Srrtitrtc:itrcl^{stlf)lllio(lLo} 'r,rrlrtlcirrrics lcnririns tlrt: pr-o1rt:r'tv of Llr<: a1;1.rlic;i,tttt, itttrl tht:r-clirt't: i:; llol. il stll;1llY cll ',ocrrls cilirur-. llc c:orrlt:rrrlt:rl llri.rt tlrc vir:w l:rl<t:r.t try tfrc itclvitlt(lc r-trlirrq irrrtlrrtr-ity Liri.it iltc sLrppl-r, trra<lr: it-1't.lri: i-rp;tli<;anL to Lhi:^(lCC is a cornposilc st-lpplv^{is ttoL(iorr(l(ll.}

¶69

llrt lrrool i1rrr.:stion lr.r i.tc trrrsnr(:r-c(l nou,' is urlrctfrt:r- thi: st.t1t1tl1, ltt' tlrc ltltltJi<;:ttlt^lrr lrt^(l('(l is lr tirrrrrl)oSitr: siiirpi-'. its ltils i;r:t:rr t-ttlttc-l lt-y Altll^.

¶70

tJ. Findings as per SGST Member:

¶71

. ;r,r' lrr,' ol iu ltlillr()r1 oi ,,\i\li lr;rs lrr-'r:rr llrat llrc a1-t1tl i<:lrnt lrirs tttrlitr-<t<i itttt-r lr , rrrrrl)ositc (:ontl'l rct of sr.rppl"v of liO plarrl i.tlong r,vilfr thc rrtaittlt:lt:.tttct: ol- tlrt: sl.ti<l :rllrrrl litr-i-t [x)l'io(i of'fivit yoairs, alnr] al^{proscr)1, Lfrcatpplicitttl is t.ttt<-lcr-Latl<irrp1tlrc O &'} iv'l o1'tlrr: plant. nnlt I'xrs also slat.ccl ll-ral it is not that thc l?O plarnt t:ltn bc strppliccl lrl rrlrr (ton1r-iictor-itrrrl llrc⁽⁾ ti, M o1- tlrr: sarrlo oitlr br: rlotrt: Lty ltrty otlt(tf t;otttrar;l.ot-, ,r r,:r rnrrr;lr rrs ilrc tttrrclr:r- is I'ioi.rlr:c.l for bot.lr tt-rgclltt:r. Itt otlrttr' \vol'(ls, its r it.rv is rl);r1 ir:l lorrrl rrs; lrotlr <:orrr;)oncnLs, rrarrnr:1y supply rlf t.ltr: plartL i,trrc.l O i!, N4, al'c f)iirt- ol ()lrc t:orrtrirc;1, r:xcr;Lttr:<i consc(.luonL to olro tcndt:r, Lhi:y itl'o ittsttltitrillllc. lrtttl i I r r.'r'r'iirrl r:or r r I -rosi t c sr r 1t1 l1 ics.

¶72

r\i\ii lrirs irls<t llrl<c:rr arr itltcrnak: linc of argltrrtcrlt, thal itt i.ts^rt.tt.t<;ft its srrtetrt^car<ls irirvc ltcrtrr issrrr:rl 1o t.hc cor)sLrrncrs by thc applicitrtt, tiloro ]t:ts ltct:tt sr.rltply of r,.or)(ls irlso, ancl llrctr-cfor-c, i1 is rrot a prlro surrri<;c.'l'his hi.rs ltttt:tt t:ottlttttcl t;rtrrcctllv lrr 1ltc rL91-,1i1l1ti:r'r.r:1tr.r:soltllilivrt rlrtrirrs'; tltr: lrcarir.ri1 tlrat ill i.ls il)ttt:lt lis littt slrt:tt-l t:lLrcls cr.,rrtirrrrcrl t<t bc llrr: f)ropcrly of thc i-rpplicanL, llrt:rt: is Ittt tt'lttrsft:r-ol.J3ortris irrvolrrur.l.^'l'fris nr-g,rrrrtcrrt of AAII thcrcf orc ca\rlrloL bc r-tplrclcl.

¶73

''Jr.,i,,'<:orrinri irlrt:l< to llrr: lirsl lirrc o1-r.rr-;lttrrtcttt, t.ltc trti.titt isstttt is; r,''lrct.]tt:t-tnro ol' ltot-(- sultltlir:s itr orrc colllr:lcl slrorrlr.l r)cocssitrily irt: a c;ot'rtltositc slt1t1tl.1, 1,,' zt^tt-tixtlrl :;r.r 1.rpl_rr.

¶74

'l'lrt: rlttl-i rritiorr in scr:tiorr 12 (ilO) stilt.os tlrart. cornSrosiL<: suppll ]]roittls <tl-srrlrpl-r.' rtr)l)sis;lirng ol'1r,"'it^()r- rnol'c la,rxi-tblc st-r1.1;llics, rvhic;lr ilrc rl;.llt.ll'i-rllv^llr.r lirllttti^aitt<l srrltl;lic<1 irr <;urrjurrcLiorr^r"vitfr ca<;h oLhcr in lhc ordirrary courso <t1'btisirrt:ss, ollc of ,.r'lrit:lr is i.r;rlirr<:iyrlc slrpply. Sirnilarly, sccLiorr 2(74) staLcs thatt. rttixc<1 st.tppirr

¶75

l)a14c L0 of 15

¶76

lrloiurs lw'o^{ol- frlol'o individuals} supplicsrrl?lcloinconji.tllct.iorlrvitlrclit:lttltlttl:-fot' doc:s no1 t:onstiLutc^{a <:tlrt;l<lsitt: sttplll-rt'} r;irrg1lc 1-;l-ict:^{r,rrhtlrtlsttc;h sr-rpply}

¶77

Irr Citltur- ollsc.^{ll ts r:viclcntl.l ratLfrit r;Orrslilircrrtsrrltplit:sol t:itltt'l.1ltrr (l()llll)():rii('} si-r p1tl1,ol-il^{nrlx()clsupplyshor-rldbi: rnildcl.tlgctl'rcr'arrd tttlt-:-tt'sLtbst;'ltrtiirllr} rlillcr-r:rrt^{poinls <tl tirnc. Thc timcof sr-rpply<ll inclivirlual r;onstittrtcsullplicsslrrlttlrl} i.rc stu.ittt ot-^{liL lclltst c;l<lsc to t:ach otht:r'}

¶78

.Jr.rst i.ra.:.lsa^{L$ro or- l'orc supplics itrcpart. of oncooltLr?.rot.,tltt:-' ttr:tlrlttrltfirt lti} r:it.hr:r oo1ntr)ostLg^{si.lpplyor a mixcd sgpply' liorirlsterncc,if itt itctltltr-;.r<:t'i1 is} lt1,-t...<1^t1 rirl^{lltr: srrltplicr wottld supplyfrt.rrlclrt:<lo?lrs 1low,att<.1 ttttotltc:r-ljO l'li<:t'<:icsli} -r,.lrr.^{lir1.r., r'rrr:1t.f.1ltr: tr,r,o <:rlrlsliltlt(lstll.llllics r,v<ltrlrirlrlrtstilrttt'tlislitlr:tsltlrtlltr:r;'} ltrrti tlris^{r,r,,orr1<ll;it it oi:lsoof ar nrtrltil'liclsttlllll-1',r'r'lricl'r is rlt:itirt:l'il(loilli)osi1t:;rr1'1ri'} rrOr-lr tLrixC<i^{srrpltlr,. 'l'his is krc:cartscthcl tirnt:s of sr-rpplyrlf t::-tclr oi'tlrt:t\Io (lollslilill} srr,'1ir:s irr.c sigrill.:rntly^{clilfcrcnt,an<i thcr1:.rx wot.rlcl lrc lt:r'icrl irt tlltlrtllclr':ttltl'lt1t::'r} irppli<:lt1>lc^{i.r1 tjtt: l'trltlr';tt-t t tn'o titttcs clf strpply'}

¶79

rrluch as lho^{<;onLr'c:tprtl'i11.s forst:1litt'ilto1)il'lll(llll} iri tlrr: l)r-osotrt..irsr;,^in's tor.nls IOr-srrppi-y^{irrtrl installl:rtion,i.ll)c,l ftlr oti' M, arlcl thc tirrltls of srrpPiy rlf tlttl 1u'rr} irrc <listirrr;llrr^{r1i1'lcr-(]Jr1. thcy willtrerVc to ltcr trt:atitc-lrrs trvrl clistitrt;t strpllliLs ilt"rt'} (.()rislilr.r tirtg^qitl.rcr lt c;orrrlrosilr:^{sr.r1.r1r1r' t-rr it trtlxtl<i srlPlll,r ' I"il(lil ()i illi} (..()i1lr-il(ri. 'ol t.rvO srrpplics^{!i,illhaVc Lo bc Laxcd aL rt:l<:vant. ratt:s.'l'htlrc:f<lt-tl, it is rltlllttitlrlt-i;rl} rt,1.r.tlr.r-tlrr:^srrl.tpl-y 'nd^{installation isrni-r<1. pri'rLo of ilflcf tllcilttrtlc'lt.tc;ti.tltll'} (iS.l.. i,litlrt:r rvlrr'.^()&, M oorriponcnl^{ol tfrc<:ontritcl will lli'r't: to lrtr tt-tl:ttt:rilislr} rlir:lr-ir.t srr1I11.,.^{rl]rrl ilrrr;r1 it<:<:<lrrlirtrilrr.Itl litist:irst'. i1 t:lttl llt'illlr;l't'r'rl tloulil;r1 iili:;} rtolltl)on(.jll^{1s it} l)lri,.:^{st)'r,i(:c,atttl Liltlrtllilrt:lrtt.tslilt: titxtl<1 ltt:cot-titltqir'}

¶80

l'lrts sttt Vir:r:. ltcir.rg sr-rpply^{tlfwartt:r, wotlld alsrl s<1t.tat-c1y fall withirrtlrtlst'r'iirl} tttttrtltr:tii of |r<tti{ir:a1tot't^{ntrmtrtlr121?,O17,an<l will thtlrtlf<lrtl lltl rlx<:n'tp1f-rtltlt tllx}

¶81

g. Firrdings as Per CGST Member:

¶82

I t-Cs;pr:r:lfrrll.r'rlill'cr^{fr<lnr tlic opiniolrrlI rrtv 1ci:rncc]brothCrN4tlntlrtlIetllrlVrl'Ii'i rrrl} that tlrtt^{iuttlt-1lt-tltirtionof Lh<-' Statc Mc:rrtbt:ris tfr;rt}

¶83

tir.^{s'l)i)il(iritri.rt: <;onrposrti: or ,1 rxc<1, tlrtt'l'irnt: ol strPPl.l ill'tilcirrrliVirlir:ll} r:rtnstittttlttt strllplics^{shOt.tic-lbi: thc Salno or ilt. lCastclos(l to t:ltc:h <ltlttlt-iittrl} sir.rc:r: irr tfrc ltrr:st:nt^{Lho corll.ralct prrlr''idcs ftlr sol)i.lf[-rt'(]])z'l-ylll(llll ltrrlrls i-ot}

¶84

i);rfltt^'] 1 oi^1lr

¶85

sul)l)1,' .u)(l Irlsti.rllatiorr ilncl for O & M, and lhc tirnc of sLrp;rly of thr: lrvo arc rlistirr<;11", riifl-r:rurrt, thcy will havc to bc trcatcd as two clistincl sr.rpplics irr tl-rr; contili(ii. irot collstitrrtirrg, oil.hor a r:<trnp<tsitc sr-rptply or-a rnixcci surppl-y.

¶86

i"Lrt-tlrt:r. lrs it lriis l.rt:<trr <-lrtrnorrsLr-i-rLc<l llrat tlrc O ti, M czur Lrit :-ir.r,ar-rlr:rl irtr.it:1;t:rr<1ort11'. thc O &, M zil-c zr scp:rrati: supply, not artificialiy r,lirric.lcd burl r r i,rLr r nrl l-1' clist ir rc;titrc.

¶87

'i'l rcrclirlc, lltis st:r-r'ic:c. J.rr:irrg suppl-y of watcr, rvoulr.l faril wilhin ll.rr: sr:r-inl rrrrnrLrcr lJ rrf irll,lilir:trliotr lic. 1). 1120 l't irirrl c:xt:rnlrt fr-orn tax.

¶88

)jcclion 2(liO) statcs tlri.lt cornpositc supply:rrc ttrosc r,vhicfr arc rrr,rLr.r rtrll-v trunc.ilcri .Lrtrl sttltltlic<l in con.jtttt<;Liorr r,vith cac:h otlrcr irr lhc ordirritry coursc of brrsint;ss. 'I'i rr' 1t't rt cL.'n.i Ltnr'1ir.,n' is rrol ricl-i rrr:<l irr tlrc (lS'l' Lerr'v t',rrr<1 i.rs r.it''f irrc<l irr Lt:ig:rl tonr)s irs l)cl'tlrc'()orr.j rtttt:livc: Lrirv airr<l r-lcl'initior-r'lzrs availzrblc in lJSl.cgerl.<;<trnl is

¶89

'Orttt jtut.clit.t('. nteetLs.johrc;c.l lorletlhc,r or cnrnbhrc,r7. ln. qrarrttrrur il reli:rs 1o ruorul:; liltt'^"ctttrl. s^i/rcc" c'lc t.ulir'lr. cortrt.c:c:l <tttt tuorrl lo otrollte:r utorrl rtr orrc,

¶90

I^{tt tutt t:.: ili ot t ! o t t r t rtlI rc, r} 1^{tntltosil it tt t.}

¶91

liot't:,r'trrttltlc', tr cttttjrLrtclit.,r: oltlirluliotr refe.rs lo r.ttt oblicluLiott tttrrtltoscrl of

¶92

rrtr.tlliple pr:r.fitrrrrcutc:r:s thcrl c(ttt b?, se,par(tlelq ren.(7ered or ettfrtrcr:r.1. Il is t,rtt oltliclrtlictrt itt utltic:lt sc:-uc:rr.Ll objc:cls ere cotLtLeclc:d Lty'arrcl 'ort.c,l trol 'or.'

¶93

iir tltc (tilsic.tl luirtrl, tlrt: <:otttraotrrill obiis,.aliorr lrs cxfribitr:<l viclt: tlru rlot:L.r rrrt;rrts irr i(':ir)c(ti ol lltc conLl-l.i(-l 1'rrrrrislrc<.1 l;r:lorc tirc Originall n ut.lrrtrilv is, lirr- Srr1t1.,1.,,,. In:;litllltliott.^{(lorrrrrrissiorrirrg} lirllowcrl by Opcri-rlior) & MitilrLitnarrcit lirr-r.t 1tt:riocl of lj Ycltt's lrllrtttc<.1 vitlt: Llit:'l'crtdcr'floi.rlt:d by thc (irr:;rtr:r (lhcrrnari O<tr';tor-utiorr ircru-irr1g i{i;. l). I).'l'I).(1. \o. Al 1O181 l2.O\6 i.c., llrr: altpl icl.rnt fras <trigirrrrl11,s1y1l.'i11 tri <:lr.rrif-r, tlrc r,iplrii<:lrbilill ol' t:xt:rnpl,ion at Sl.No. 3r to Not,ifictiltion No. l2/:10 I /^{(1.'l'.(ltlrtc)} irr I'tts;1.rc;t:t of tlrc'O & M supply'rrtetc,lc r-lnclcr tfrc contrarct by wl-ric1 r Llrcy alr-c t.o srrltpl-y liO i)li-rnl i.tttd urrrlcrLakc O & M for a pcriod o.f iivc ycars following sucll (.lr.,nrrnjssiorrirrgl. Irr th<; si.ricl sitrr:-rt.ion, thcrc is arn obligatior) cornl)osc<l of rnLrltip)c r)()t i()r-iilillt('os llrtl t:ltn lrc sr:pi.rr-irtt:l-t, r-c'rrcicr-cr1 :-rrrcl tlrt: i-r1tpr:lll.rnt is oblil',lttt:<l to 1ri:r-iirrrn^{both LlrcSlr pply, Insli-rllr.rlion, Cornrnissioning<tf thc It()I)lan} L^'and' Opcrlrtion ti, MairrLcniln<:c of thc IIO I)1arnl for l> ycarrs ziftcr c<trrrmissiorrirrq. 'l'ltt:t-t:fot'c tl.tcst: srrpplic:s i.rro ir) 'Oorrjnn<;1.ion'ancl arc'Oornposilt: Srrlrplir:s'. 'l'lrc ,lt iirriliorr ol^{'Oortil.rr.rsilc} Strpirly'<io rrot sl:-rto LhaI lirc "l'irnc: o1'Sr.rp1tl.v'o1-inr.livjclLriil (t()ll:;lllucnl srrpplit:s slrotrirl bc tlrc si,inlo or art lci.tst closi:r' to r:ai<;h ol.lrr:r. 'l'ltt: t:ottlct)Liol) thi.lt. tfrc O&M portion of thc contract has only Lrar.rsitirtni:cl irrto t.irt: ()S'l'Iicg,,irttt: i-tttd Lltcrc:forc only Lhelt portion which hers Lr:rnsiLionc:<-l into (lS'l'is

¶94

Pa6ic 12 of 15

¶95

rclo\r?tnt is^{noLlcgzrlly tcnablc. Changc of taxation rcgirnc drl noL cllerngi: L]'tc tti'ttL.trtl} Of'tlrc conLr;tct^{and only thc mcasurcflcvy undcrgocls c;hau-rgt:'A (lontrilc|anr.l tltt:} irrti:rrtions^{Of tr,rr: particsto thc contracr can bc lrrrcrurst.ooclor.r1-1'orr ri:arrlinq tlrtt} .o'tf,l.ts.s i.! wlrri. as^{l-rc1<.1 by il.r'r'bli:Apcxcrr.rrr irr u .rrrrrrbr:r-.{'(lr.rs.sl' lli.} sr.rl.tlcct oofrlritcL,^{tlicarppcll:rntis vcstcd with Lhc wtlrl<s tllsrt111ll'rt' lrlstitllittttltt'} Cornrnissionrng^{an<l 'O&M' of thc plants for 5 ycars, tltcrcforc thc intcnlionof (l(l(l'} t.l-rr: rr:cipir:r-rt^{of tttc'suppiy'vidc this contractargrccrrtt:nt.is t'frat.thil i]ppi:l)rtttt' ts trl} Srrl-rpl1,, insli-rl1^{thc IiO I)1:rnt in thc dcsignatcclplrlc;r--s,(lonrrTlissior.l it'Ollt:riitt:1irc} I)lz_rr.rl. 'v6ir;1^{irr'olrrcs unclcrlaking purilicaLion of Llrc raw'uvetltlrsL.rPlllicci fl-r:c <lf c:ost} by thc^{(lccetncl clispcnscthc purificdwartcr to thi: bcncficie-rritlsclcsigtri-rtc;<llrY} ()oc(i.c., tO wlrorn thc smart^{cards arcissuccl by ltrc:rpptlllatnt)' t.ttldc:t'l lrl<tl} Ml.rink:narrr;c: 'f^{thr: Installcdp1''tal.ng with pr'r,i<1irr11rt:ltl'ittlt sr:<:t.trit-r' r\s ltlls} irctr:rr r:sLarblishc<1,^{tfrc wrtrk allottcd is a raLccorrtr:rc1, i't:, ilhirsrltlfitlcl(1 r:ltos lo1'} c'c;lr part.f-thc^{r,vork. ,lhis clo not makcthc variolrsobligat<;r1srrPplicsclistirrt;t'} Iivi:n cor'tsirlcrrng^{thc argumcntthat thc 'o & M'of thc l?o l)lant r'vhit:h l.tlolttl lt:ls} tr-irrrsiLiOr-rr:<l^{LO (lS'l'licgimcis rtllc:vant1-,rr 31-lirring:lttlrt: tylrcl tlf 'Srrllplr" irl llrrr} irrr,tigrr.<l aor)tri.lol ,^{it is sool)ti)i.rt tlrc Ilol)larrts rrr-. ltslrrlltlri irt tll.<1i:lilll rrrL''li} 1t1l.rc:cs^{rvlrCr-t.i1 rs crtmmissiorlc<f i.c., atLalclicclLtl t:i.rrtfr ittlcl itt sttt;lt (li.lsos tltr'r':tt-rr} 'lrnrnovailtlc^{l'ropcrlics';thc Maintcnanccof such planls'wlri<;l.rinvtllvt:s trilrtsft:t' o{} pr'trrc:rtV itt^{go'ds (whcthcras goods or in som(: othcr frlrr')i'trt;'Wtlrl<s (ltltrtritc:t':ts} rltrl-ir.rccl rrrrrlcr^{Sc<;lior-r2(1 1g) ol Lhc GS'l'Ac1 . l,-rlrthCrrlror'o.ils sr:t:nfr-orLr rllcr-ll1{r:j} .rrr.x.<,1 to ltro^{t.'rir:r ckrcu'cnt,'S'pply.f R.ll)Car<.lsrltr'irl3 tlrc'oi!'N1 'llt:t't.<l} (ovcr arncl^{i.rlt<tvct ttrc initial supply of 5oo nos pcr locarlirlrl) is rlrtc:t.l:rt lls':ilj/<::rl-cl'} i.<t., Lhc: r-rpltCllirrrl^{is obligatcd to supply RtrlD Carcls1'rl t.llc l;tlntlfi<litrritls' lot-srrlrlllV} of trrc^{plrrif-icci wertt:r. ,l.hc appcllanthas not furnishurli.rrrv rlocrrrnr:ntzrrVcvicl<tttt:t:1rr} s'.r,v tlrz.rt^{tl.rurr:rs llo Lrarnsfcrrf pr.pcrtyirr sucfr (li.rt'clsstrltPlit:<lLl-r'tllt:rri ttt l:t'rlt-} <ti^(lCC cliir-i|rg^{tlic O & M l)criocl ancl thart thc propcrly rt:sls ilt thtlrtl tlr.tlylrr tl.ltr} 'trscr]c.^{o| arycvidcntiaryproofto trolci thal Lhc'c is rr.tr:-rrsrur.fpr.p,-t'rtt} gourls, tltc,-c: ts^{n<l rncrit in thcclair-n tlf abscnc:c:oltrzlttsft:r rli 1;rtllltl.t V i11 111r.cis} 111..,1_rlr.r1;q.l lrl^{sr.rpply olsr.rc:irl?lrll)Cardsr.rnr.lurtrtlicrrrlLrr-ill11 lllt:'()1''tl;;lirrri} Subs.<1t-ri:r-itiy,^{Lhc'opcration'i.nrrolvcssr-rpp1yofwaiLc:riltt rtLtdtlrtitl<irrg'l)rli-ilit::.rtitllr} pro..ss by opcrating^{ttrc I)lant'and'supplyof lil"ll)carrls'tl.tt:rt:fortl is t-rtlt i'l sr.t 1;plr'} ol^,l)r.rrc Sr:rvic;c'.^{I,-or thc abovc rc?lsons,cvcn lhc'o{!' M'p:rrtof tlttl strlrlclt:1} c:<trrtr.r.r.t^{1s ltol srrpl>iy'f'[)urc Silr'"'ic:t:s'. ]'ht:rc:ftlrc:, thcl liPp.llllll1iil(l rr.1 rliill'i1llr' f.r} cxcrnption^{t.rt SLNo. ll of rhc Notificati<tn No. 121201'/C.',1.(iiiitc)cir.ttt:cl 2'3 0t'r''')'oI/ '} ltr rt:sPc<;t^{of catstls'}

¶96

I)ailc:13 tlf¹⁵

¶97

iii) Wftt:nr botfr rvorks, viz., Lhc supply, installartion and comrnissioning i,ut11 O &, \4 \'its ircirrg tttt<lct't;rl<cn bv thr: :rppcllant aftcr Ol.0'/.2O17, urrrlitr riist,inct ( ()rr 1 l-i ir:t s itn'tir-<IrtrI.

¶98

(iii) Wftcrt: only O {i, M rvork was awardcd to thc appcllarnt aflcr 01.O7.2.O1'/, irt ir:spcc;t of r:xistirrg I?O plarrrLs.

¶99

'i'ltc isstic irr (ii) is a OornposiLc Sr.rpply involvirig'Sr.rptrll,y, lnsLl.rllalirtn, i-lotrrrltissiorrirrq ol'tlic ltO l)latnLs atnd Llndcrtakc'O & M'ol suclr I)lernt'bolfr bcirrg urrrlt:r'li-tl<ittr in llrt:^{(iS'l'Ilcgimc.} 'l'l-rc supply is a'Composilc Sr-Lpply ol Wurl<s (lolttr-ltct'ernr,l rtot i-r'l)r,rr-r: Sclicc', thcrcforc thc cxcrnption at Sl.No.3 of NotificerLirtrr :\io )21?Ol'/ O'1 .(llrrtc) rlirLr:rl 28.06.?.O l 7 is not availablc in sn<;lr sitr-rarliurrs.

¶100

Itt r-cspr:<:t of.issrrc a1 (iii), rluring thc'O & M'ailso, iL is hcld tl-rert Llrc ,\iirittlctt:tttoo of Ll.rc I?O I)lant (r,vhich is an irnrnovablc propcrly) irrrrolving tri-rrrsfrtr ol r)l-()r)()rtv in goit<ls is :r 'Works Cottlra<;t'and thcrc is transft:r of trtr<tpurt.v in r,.oocis in iltc lorrtt ol-'lll"il) t:irr'<.ls'issr.r c<.1 rlrrrirrg thc'O & M '['uri<td i]s..1 l)i.lr'l <>1'Opr:r:.iliorr of llrt: I)lr.trrt arrcl lltcr-r:for-c;rlso, Lhc cxcmplion at Sl.No.il of Notificartior.r N<t. 121?,0 1"/ O.'l'.(liirtc) ciaturi 2.8.O6.?.O i7 is rrot availablc in such situations.

¶101

lir iirl)il ol tlrc rrlrt.,',c. iL is lrr:lc.l t.haL

¶102

'l'irc issttc is rrol answcrccl and is clccmcd to bc LtrnL no ruling is issur:cl uttdcr- Scctiott lOl(3) of thc CGST/TN(]ST Act 20l'l bcr:ausc of tlrc rlivcrg-cn<;r: of opinion bclwccn botli tirc Mcmbcrs.

¶103

¶104

:r- o1^{(lr.rtrrrrrc:r<:ial} 'l'axcs, Mr:rrrbur, nnAIt, 'fN.

¶105

(M.V.S. Cr {OrJr)mTvr Chicf^{(lornrnissionr:r} ol^(lS'l' t', I,lx<:istt Chcnnai Zoncf Mcrnbcr, AAAll,'l'N

¶106

l)agc 1.{ i:i 15

¶107

'l'rr

¶108

'1-,,1. ivi/s. lj;r(lri{r ,^(lua S_vstcrns, I I^{By RPAD} / / i\O.2(r. Sri Srrl<tiri Nagar Mnin Ilo:rcl, l,l.Mzril: uniqqr:aqr-lil:sJ.Sllllrlilllgl-llijii,t:|11i Opp lo Mr:lro Iiaril l)illar 9ll, Al'rrnrirrrl<1:rrrr.^{(llrr:r-rni-ri} 600 1 O6

¶109

l,l.Mzril: uniqqr:aqr-lil:sJ.Sllllrlilllgl-llijii,t:|11i rnail(ri,sr,var.nvassor:iatcs.oonr

¶110

(-ojJ.'lo:

¶111

i.^'i'l rt: l'r in<;ipal Cl'ricf Corrrrnissiorrcr of^(lS'f & Ocntrerl Iix<;ist:, No. 2fri l. Mahatrna^(lancihi Iloacl, NLrngarnbakkarn,^(llr(r00 Oil'1^.

¶112

,),.^'l'1rc l'r-i rrr:i1>;ri Scc;r-r:1i.tr.v/^{'l'1rc(lor.rt} rnissiol'tct-o1-(lonrrtici-r'ilrl 'l'lrrcs,/Mitrntrctr-, ll lilortr-, l,)zlrilai,;tirn, Olrcpi,rr.rl<, (.llrcrrirrri (r()() OOlr

¶113

:1.^{'l'irc (lorru'nissioncr} oi^(.iS'l & OcnLrai llxcisc. Chcrrn:ri(Nortlt) No. 2(r/ l, Ma]'rzrtrna^(];rncil-ri Iioad, Nunganrbatr<l<arrn,^{(llrcnruri()()0} 0:i'l

¶114

.1. /\slsisi;rlrl i:ourrLrissiorlcr (S'l') Ar-rrrrr lrirl<1<i,rrn Asscsstttt;lri ( lrr.r:lr:. Ii lr0, ,'' A'onuc, Anna Nagar (llast)^(llrcrrrriti 600 102

¶115

:i N,l:rsrc'r lrilr' / spirrc

TN/AAAR/19/2021(AR) of M/s Unique Aqua Systems

Case brief

What is this about?

What the court decided

TN/AAAR/19/2021(AR) of M/s Unique Aqua Systems

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases