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2019 (7) TMI 1605 - AAR - GSTClassification of goods - rate of GST - water sold in non-sealed container - water sold in containers - whether selling of container and water is composite supply? - N/N. 1/2017 - Central Tax (Rate) dated 28th June 2017. Classification when the water is sold in non-sealed container - rate of GST - HELD THAT:- The classification and HSN code of water is 2201 - Since the applicant has himself claimed that they will be selling purified water, it is not eligible for benefit under Sr. No. 99 of Notification no. 02/2017 -Central Tax (Rate) dated 28-062017 - Circular no. 52/26/2018-GST, dtd. 09.08.2018 issued from F.No. 354/255/2018-TRU clearly states, at para 6.3, that water other than those excluded from Sr. No. 99 of Notification No. 02/2017 -Central Tax (Rate) dated 28-06-2017 would attract GST at “NIL” rate - Since purified water is excluded from Sr. No. 99 of Notification No. 02/2017 -Central Tax (Rate) dated 28-062017, it will not be eligible for nil rate of duty. Composite Supply or not - selling water in containers - whether selling of container and water is composite supply? - HELD THAT:- The selling water in containers is composite supply as the principal activity is selling of purified water only.
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