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Subject: GST ON WATER SUPPLIED THROUGH TANKER, Goods and Services Tax - GST |
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Subject: GST ON WATER SUPPLIED THROUGH TANKER |
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Subject: GST ON WATER SUPPLIED THROUGH TANKER DEAR SIR A CO-OP SOCIETY OWNS TANKER THROUGH WHICH IT SUPPLIES WATER TO ITS MEMBERS ON ACTUAL COST BASIS. WATER IS BEING USED BY THE MEMBERS FOR WASHING AND CONSUMPTION PURPOSE. IS IT TAXABLE AS UNDER 'DISTIBUTIVE SERVICE' OR EXEMPT? KINDLY ENLIGHTEN WITH ANY AAR OR CASE LAW? GANESH KANCHAN Posts / Replies Showing Replies 1 to 6 of 6 Records Page: 1
Dear Sir The Entry No. 99 of Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 reads as under: "Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]". Thus bulk water supplied in tankers for consumption falling under tariff heading 2201 is exempt.
The service of arranging water supply by society to its member is covered under taxable supply.
Dear Sir Since the querist has used the word "on cost basis", I focused my reply with reference to HSN 2201. However, water distribution service falls under SAC 996921 and it is liable for 18% GST. So the querist is informed to have a re-look at his query.
Dear Querist, There are two components. Distributive service of water is taxable. There are two decisions of AARs which are as follows :-
Dear members Thank you so much for your favourable inputs on the subject posted. Basically it is a registered co-operative society supplying water to its members on cost to cost basis without an element of profit. Since the society owns tankers, same have been used for the said purpose. Thank you all once again.
Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container is exempted. The same supplied through mobile tanker which falling under the term of “Water Distribution Service” liable to tax at 18% GST. Page: 1 |
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