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TMI BlogSubject: GST ON WATER SUPPLIED THROUGH TANKERX X X X Extracts X X X X X X X X Extracts X X X X ..... Subject: GST ON WATER SUPPLIED THROUGH TANKER DEAR SIR A CO-OP SOCIETY OWNS TANKER THROUGH WHICH IT SUPPLIES WATER TO ITS MEMBERS ON ACTUAL COST BASIS. WATER IS BEING USED BY THE MEMBERS FOR WASHING AND CONSUMPTION PURPOSE. IS IT TAXABLE AS UNDER 'DISTIBUTIVE SERVICE' OR EXEMPT? KINDLY ENLIGHTEN WITH ANY AAR OR CASE LAW? GANESH KANCHAN - Reply By Sadanand Bulbule - The Reply = Dear S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir The Entry No. 99 of Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 reads as under: Water [ other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] . Thus bulk water supplied in tankers for consumption falling under tariff heading 2201 is exempt. - Reply By Ganeshan Kalyani - The Reply = The service of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rranging water supply by society to its member is covered under taxable supply. - Reply By Sadanand Bulbule - The Reply = Dear Sir Since the querist has used the word on cost basis , I focused my reply with reference to HSN 2201. However, water distribution service falls under SAC 996921 and it is liable for 18% GST. So the querist is informed to have a re-look at his query. - Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y By KASTURI SETHI - The Reply = Dear Querist, There are two components. Distributive service of water is taxable. There are two decisions of AARs which are as follows :- 2019 (9) TMI 1478 - AUTHORITY FOR ADVANCE RULINGS, HARYANA - IN RE : ASHIANA MAINTENANCE SERVICES LLP 2021 (8) TMI 534 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH - IN RE : VIJAYAVAHINI CHARITABLE FOUNDAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ION - Reply By GANESH KANCHAN - The Reply = Dear members Thank you so much for your favourable inputs on the subject posted. Basically it is a registered co-operative society supplying water to its members on cost to cost basis without an element of profit. Since the society owns tankers, same have been used for the said purpose. Thank you all once again. - Reply By GUNASEKARAN K - The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply = Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container is exempted. The same supplied through mobile tanker which falling under the term of Water Distribution Service liable to tax at 18% GST. - Subject: GST ON WATER SUPPLIED THROUGH TANKER - Query Started By: - GANESH KANCHAN Dated:- 21-8-2023 Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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