AAR found sewerage water treated by GVSCCL supplied to industries subject to NIL GST rate as purified water, not potable.
Case-Laws
GST
AAR analyzed the issue of GST levy on sewerage water treated by GVSCCL and supplied to industries. Water falls under Chapter heading 2201 of GST Tariff. Two schedule entries exist for water under CGST Act: one exempting drinking water at 12% tax and another taxing waters not containing sugar at 18%. The treated water supplied by applicant is not potable
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