2201
Upto 21-09-2025 – Goods – Exemption from GST
GST
Water [other than aerated, mineral, 68[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
Clarification
* Clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under “purified” water for the purpose of levy of GST. [ See para 5 of Circular No. 179/11/2022-GST dated 03.08.2022 ]
* Cl
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