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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Exemption from GST - Treated Water obtained from CETP - Looking ...


Treated Water with Metals from CETPs Not GST-Exempt Under Sr. No. 99, Notification 12/2017-CT (Rate).

January 6, 2023

Case Laws     GST     AAR

Exemption from GST - Treated Water obtained from CETP - Looking to the presence of small amount of metal and water obtained after treatment from CETP is covered under 'de-mineralize water'. Hence, we are of the view that the treated water obtained from CETP is not eligible for exemption under Sr. No. 99 of Notification No. 12/2017-CT (Rate) dated 28-6-2017. - AAR

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