Case-Laws – GST – Highlights – Effluent water undergoes reverse osmosis treatment, reducing total dissolved solids from 7932 mg/l to 148 mg/l, making it suitable for dyeing industry usage. Treated water, though demineralized, retains meagre salts intentionally to meet dyeing requirements and zero liquid discharge compliance. It does not qualify for exemption under Serial No. 99 of Notification No. 2/2017-CT (Rate). Despite substantial mineral removal, residual salts preclude classification as distilled or conductivity water under heading 2853 90 10. The demineralized water, retaining ordinary water characteristics, falls under CTH 2201 and entry of Schedule-III of Notification No. 01/2017-CT (Rate). – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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