The “Treated water” obtained from sewage is covered under term “waters”. Hence it is taxable and same would be taxable @18% under Entry 24 of Schedule-III of Notification No. 1/2017 Central Tax (Rate) dtd.28.06.2017
Authority for Advance Ruling – Taxability on Treated Waters – The applicant is engaged in the business of manufacture and sale of fertilizers and industrial chemicals to customers. The applicant sought an Advance Ruling as to whether Treated Water obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized and water sold in sealed container)or whether Treated Water obtained from STP (classifiable under Chapter 2201] is taxable at 18% by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate) dated 28th June 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).
Held that:- The Hon’ble Authority for Advance Ruling held that the term ‘waters’ is specifically prescribed for the levy of taxes under Entry No.24 of schedule rates and accordingly, the purified Treated water from the sewage is covered under Entry No. 24 of HSN 2201. Hence it is taxable and same would be taxable @18% under Entry 24 of Schedule-III of Notification No. 1/2017 Central Tax (Rate) dtd.28.06.2017 as amended by Notification No. 06/2018 and Central Tax (Rate) dtd.25.01.2018.
The “Treated water” obtained from sewage is covered under term “waters”. Hence it is taxable and same would be taxable @18% under Entry 24 of Schedule-III of Notification No. 1/2017 Central Tax (Rate) dtd.28.06.2017
Authority for Advance Ruling – Taxability on Treated Waters – The applicant is engaged in the business of manufacture and sale of fertilizers and industrial chemicals to customers. The applicant sought an Advance Ruling as to whether Treated Water obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized and water sold in sealed container)or whether Treated Water obtained from STP (classifiable under Chapter 2201] is taxable at 18% by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate) dated 28th June 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).
Held that:- The Hon’ble Authority for Advance Ruling held that the term ‘waters’ is specifically prescribed for the levy of taxes under Entry No.24 of schedule rates and accordingly, the purified Treated water from the sewage is covered under Entry No. 24 of HSN 2201. Hence it is taxable and same would be taxable @18% under Entry 24 of Schedule-III of Notification No. 1/2017 Central Tax (Rate) dtd.28.06.2017 as amended by Notification No. 06/2018 and Central Tax (Rate) dtd.25.01.2018.