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GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Classification of goods - Tertiary Treated Water - ‘purified ...


Tertiary Treated Water qualifies for exemption under entry Serial No. 99 of notification no. 02/2017-C.T. (Rate).

April 8, 2022

Case Laws     GST     AAAR

Classification of goods - Tertiary Treated Water - ‘purified water’, or not - the term “purified”, mentioned under the exemption clause of the relevant entry, will definitely not include the TTW. Hence, the impugned product, i.e., TTW, is rightfully eligible for exemption under entry at SI. No. 99 of the exemption notification no. 02/2017-C.T. (Rate) - AAAR

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