No GST on treated water sold after carrying out various processes on effluent water [Read AAR Order]

The Authority for Advance Ruling (AAR Tamilnadu) in the matter of M/s. Veerapandi Common Effluent Treatment Plant Private Limited has ruled out that No GST on treated water sold after carrying out various processes on effluent water.

The Question and Ruling are as follows:

1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment processes on the effluent water purchased by them?

2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant?

RULING

1. The classification of treated water to be sold by the applicant is correctly classifiable as per Notification No. 2/2017- Central Tax Rate, as under:

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2. The said treated water is eligible for exemption as per the notification cited supra.

For Official Ruling Download PDF Given Below: