AAR : Construction management/supervision services for water-related projects to Govt. entity, exempt

Tamil Nadu AAR holds that management consultancy services to Chennai Metro Water Supply and Sewerage Board (CMWSSB) for water-related projects exempt under SI No. 3 of the Notification No. 12/2017- Central Tax (Rate) and corresponding State Tax Notification; Notes that applicant entered into work construction management including off-site inspection for the proposed design, build and commissioning of 45 MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) plant; Holds that,...