Treatment Plant's Water Classified as Demineralized Under GST, Losing Exemption Status Despite Lab Certificate Challenge
Case-Laws
GST
AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample col
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