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TMI Blog2025 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... o accept the certificate produced by the appellant because [a] the same is being produced at an appellate stage; [b] the certificate nowhere states that the laboratory is an accredited laboratory and [c] there is no mention about the manner in which the sample was drawn. It goes without saying that drawal of sample is sacrosanct, failing which the credibility of the results is questionable. The Tamilnadu Authority for Advance Ruling has held that treated water obtained from CETP, is de-mineralized water and will therefore not be eligible for the benefit of the notification Nos. No. 2/2017-CT(R) dated 28.6.2017 as amended vide notification No. 7/2022-CT(R) dated 13.7.2022, in the case of M/s. Mannarai CETP P Ltd. [2024 (7) TMI 358 - AUTHORI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluster of textile processing industries has set up a CETP [Common Effluent Treatment Plant]. In the said CETP, the appellant recycles & thereafter supplies treated water to its member units for use in their activities. This treated water can be used in non-portable activity. Though the CETP treated water is made free from various impurities, however, even after carrying out the said physical and biological processes the said water is not pure water & cannot be termed as purified water. 4. The appellant has further stated that the water containing anything apart from hydrogen and oxygen, cannot be construed as pure water and that the CETP treated water is supplied to industries through pipelines. The appellant further claims that their ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de-mineralized and water sold in sealed container are outside the ambit of entry no. 99 and is liable to GST; * that the intention of the Legislature is to exempt the water which is usually consumed/drink by public at large; that any type of water, sold commercially have been kept out of the purview of exemption vide entry No. 99, ibid; * that the treated water obtained from CETP is not purified water & cannot be used in drinking by the public; that it is supplied to the Industry for their process; * that water obtained from CETP has micro amount of dissolved minerals and chemical and is virtually free from all types of toxic materials; that this treated water is used in various industries viz Pharmaceuticals, chemicals and leather f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical and cosmetics industries; * that treated water generated by CETP is not demineralized water; that this water is being used by dyeing mills generally for washing and other related purposes. 9. Personal hearing in the matter was held on 21.1.2025, wherein Shri Mihir Gandhi appeared on behalf of the appellant and reiterated the grounds of appeal. They also submitted an additional submission during the course of personal hearing reiterating the grounds and further relying on the following rulings viz Sirupooluvapatti CETP Ltd Advance Ruling no. 31/AAR/2023 dated 30.8.2023 by Tamil Nadu, AAR.; Angripalayam CETP Ltd Advance Ruling no. 28/AAR/2023 dated 30.8.2023 by Tamil Nadu, AAR.; Kariapudur CETP Ltd Advance Ruling no. 19/ARA of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated, mineral, purified, distilled, medicinal, ionic. battery, de-mineralized and water sold in sealed container] Notification No. 7/2022-Central Tax (Rate) New Delhi, the 13th July, 2022 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification Nos. No. 2/2017-CT(R) dated 28.6.2017 as amended vide notification No. 7/2022-CT(R) dated 13.7.2022, in the case of M/s. Mannarai CETP P Ltd. Ruling No. 20/ARA/2023 dated 27.6.2024. In view of the foregoing, we are not inclined to interfere with the impugned ruling dated 30.12.2022, hence, the same is upheld. 15. As far as reliance on the two circulars are concerned, we find that while circular No. 52/26/2018-GST dated, 9.8.2018, clarifies that supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST, likewise, circular no. 179/11/2022-GST dated 3.8.2022 clarified that supply of treated sewage water, falling under heading 2201, is exempt under GST and that the word 'purified' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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