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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Levy of GST - Forward supply - rate of GST - Tertiary Treated ...

Case Laws     GST

July 30, 2021

Levy of GST - Forward supply - rate of GST - Tertiary Treated Water - In the subject case, the water supplied by the applicant to mahagenco is obtained after the treatment to sewage water as submitted by the applicant and the said water is not potable. Hence Entry No. 46 B which pertains to drinking water only is not applicable to the impugned product - TTW supplied by the applicant is “purified Water” and is covered Entry No.24 of Notification No. 01/2017-C.T. (Rate) - AAR

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