AAR: Allows exemption from GST for O&M part of project where value of supply of goods does not exceed 25%

Tamil Nadu AAR rules on taxability of Operation and Maintenance (O&M) part of the execution project i.e. provision of Combined Water Supply Scheme (CWSS) to Tamil Nadu Water Supply and Drainage Board (TWAD); Noting that TWAD is a 'Governmental Authority' as defined under section 2(zf) of Exemption Notification and activity of providing water supply is covered by Twelfth Schedule of Article 243G, explains that, "it is clear that the supplies as per the contracts are works ...