Breif Issue :

Facts  & Issue Of The Case :

The Applicant was incorporated with the objective of undertaking drinking Water supply projects in Anantapur District, Andhra Pradesh. The Applicant has sought advance ruling on the following questions-

1. Whether the applicant qualifies as a 'Governmental Authority' under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017.
2. Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes.

the applicant falls short of the qualifying mark of 90% in terms of equity or control. Hence the applicant does not fit in the category of "Governmental authority". Thus availment of exemption for the services received by the applicant by virtue of Sl .No. 3 of Notification No 12/2017 - Central Tax (Rate), dt: 28.06.2017 does not arise in this context.