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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 ..... visions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Palsana Enviro Protection Limited, (hereinafter referred to as 'appellant') against the Advance Ruling No. GUJ/GAAR/R/2022/47 dated 30.12.2022. 3. Briefly, the facts are that the appellant who has been promoted by a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 01/2017-Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)' 6. Consequent to hearing, the GAAR [Gujarat Authority for Advance Ruling], recorded the following findings viz * that 'water' is eligible for exemption from GST while other type of water, i.e. aerated, mineral, distilled, medicinal, ionic, battery, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated Tax (Rate), dated 28-6-2017 (as amended). 8. Being aggrieved by the impugned ruling the appellant is before us raising the following averments viz * that de-mineralized water is a product available in market which has specific use; * that the demineralized water is used in car batteries & automotive cooling systems as well as cooling towers, boilers, other systems where any minerals in the water could build up on surfaces & cause blockages & other problems; * that demineralized water is also required in pharmaceutical 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017). Schedule S.No. Chapter/Heading/Sub-heading/ Tariff item Description of Goods 99. 2201 Water [other than aerated, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon are mentioned at para 9, supra. These rulings would not help the appellant in so far as section 103 of the CGST Act, 2017, clearly states that rulings by the Authority for Advance Ruling would be binding only on the applicant who sought it, the concerned officer or the jurisdictional officer in respect of the applicant. We also further find that 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. Ruling No. 20/ARA/2023 dated 27.6.2024. In view of the foregoing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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