Karnataka Authority for Advance Ruling 12 August 2022, KAR ADRG 23/2022 (a. Whether the supply of services by the Applicant to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w.)

Present: 1 Dr MP Ravi Prasad Additional Commissioner of Commercial Taxes Member (State) 2. Sri. T. Kiran Reddy Additional Commissioner of Customs & Indirect Taxes Member (Central) ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 8 UNDER SECTION 98(4) OF THE KGST ACT, 2017 The Indian Hume Pipe Company Limited, (hereinafter referred to as The applicant), 58/1 Bellary Road, Venkatala Yelahanka,