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GST - Highlights / Catch Notes

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Classification of goods - Tertiary Treated Water - ‘purified ...

Case Laws     GST

April 8, 2022

Classification of goods - Tertiary Treated Water - ‘purified water’, or not - the term “purified”, mentioned under the exemption clause of the relevant entry, will definitely not include the TTW. Hence, the impugned product, i.e., TTW, is rightfully eligible for exemption under entry at SI. No. 99 of the exemption notification no. 02/2017-C.T. (Rate) - AAAR

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