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2021 (7) TMI 1211 - AAR - GSTLevy of GST - Forward supply - rate of GST - Tertiary Treated Water supplied by the applicant to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO) - falling under Entry No. 99 of N/N. 02/2017-Central Tax (Rate), dt. 28-06-2017 or Entry No. 24 of N/N. 1/2017-Central Tax (Rate) dt. 28.06.2017 - HELD THAT:- As per the parameters tested by the applicant, the properties of processed water generated from the sewage is different than the properties of the original sewage water received in the STP plant. Therefore, the Tertiary Treated Water is purified sewage water and since it is purified water. the same will not fall under Sr. No, 99 of Notification 02/2017-C.T. (Rale) dated 28.06.2017. Since the said entry at Sr. No. 99 mentions that water, other than purified, aerated, mineral, distilled, medicinal, ionic, battery. de-mineralized and water sold in sealed container, only will get exemption, therefore the impugned product being purified sewage water will not be exempted - the legislation does not expect, such purified water to be allowed for exemption from GST. In the subject case, the water supplied by the applicant to mahagenco is obtained after the treatment to sewage water as submitted by the applicant and the said water is not potable. Hence Entry No. 46 B which pertains to drinking water only is not applicable to the impugned product - TTW supplied by the applicant is “purified Water” and is covered Entry No.24 of Notification No. 01/2017-C.T. (Rate) dated 28.6.2017. The impugned goods, called as Tertiary Treated Water, is purified water which is sold to MAHACENCO for its further industrial use and falls under Entry No. 24 of Notification No. 01/2017 - the water obtained from sewage is covered under term “waters”. Hence it is taxable and same would be taxable @ 18% IGST under Entry 24 of Schedule-Ill 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.
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