Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment...

Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse by the dyeing and bleaching units as a solvent and as a washing, rinsing medium. - Treated water, which does not possess any special characteristics or specialized uses (like those in aerated drinks, medicinal uses, automotive cooling systems, etc.), falls under the category of ordinary water. Consequently, it is exempt from GST under the specified notification. - AAR .....

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