The activity of insulating of bare M.S. Pipes provided by the registered customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (id) of Sr. No. 26 of notification No. 11/2017-CT (Rate) dated 28.6.2017. Further, it would be classifiable under clause (iv) of Sr. No. 26 of notification No. 11/2017-CT (Rate) dated 28.6.2017 in respect of similar service provided on goods belonging to unregistered persons.

In Transport of passenger services, if taxpayer is availing the lower rate of tax on his supplies by forfeiting is right to claim input tax credit on purchase of goods and services and hence the ITC pertaining to the purchase of car is not available.

ZLD treated water (RO) obtained from ZLD plant (classifiable under Chapter 2201) is taxable @ 18 per cent by virtue of Sr. No. 24 of Schedule-III of Notification No. 01/2017-CT(R), as amended.