M/s Chennai Metropolitan Water Supply and Sewerage Board.

Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017

States/UT
Order No. & Date
TN/04/ARA/2021 dated 26.02.2021
Order date
26-02-21
Category
97(2)(b)
Year