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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exemption from GST or not - supply of drinking water - The ...

GST

August 13, 2021

Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969 Electricity, gas, water and other distribution services vide Notification No. 11/2017-Central Tax (Rate), dated, 28th June, 2017 and taxable @ 18 %. It is invariably a composite supply and hence the rate of tax of purified water prevails, being the principal supply. - AAR

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