2201 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGST

Water [other than aerated, mineral, 68 [ **** ] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Clarification Clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under purified water for the purpose of levy of GST. [ See para 5 of Circular No. 179/11/2022-GST dated 03.08.2022 ] Clarification regarding applicability of GST on supply of safe drinking water for public purpose. [ See para 6 of Circular No. 52/26/2018-GST dated 09.08.2018 ] ************* Notes: As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]