GST - Highlights / Catch Notes
GST - Exemption from GST - Treated Water obtained from CETP - Looking to...
Exemption from GST - Treated Water obtained from CETP - Looking to the presence of small amount of metal and water obtained after treatment from CETP is covered under 'de-mineralize water'. Hence, we are of the view that the treated water obtained from CETP is not eligible for exemption under Sr. No. 99 of Notification No. 12/2017-CT (Rate) dated 28-6-2017. - AAR