Purified drinking water supplied via tanker lorries qualifies for GST exemption under Serial No. 99
Case-Laws
GST
AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities
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