TaxTMI 
TaxTMI 
TaxTMI 
We have seen three different advance ruling in Maharashtra and Tamilnadu regarding water clarification under GST. all three advance ruling are on different fact and nature .
1) Maharashtra advance ruling in case of IN RE: M/S. NAGPUR WASTE WATER MANAGEMENT PVT. LTD. [2021 (7) TMI 1211 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA]
2) Tamilnadu advance ruling in case of IN RE: M/S. KASIPALAYAM COMMON EFFLUENT TREATMENT PLANT PRIVATE LIMITED [2021 (8) TMI 188 - AUTHORITY FOR ADVANCE RULING, TAMILNADU]
3) Tamil Nadu Appellate Authority of Advance Ruling (AAAR ) in case of IN RE: M/S. NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED [2021 (8) TMI 194 - APPELLATE AUTHORITY ADVANCE RULING, TAMILNADU]
basis point was classification of treated water under goods schedule for levy of GST. there are three entries for water in question:
| schedule | entry | HSN | description | rate |
| Sch-III | 24 | 2201 | water including natural or artificial mineral waters and aerated water , {other than drinking water packed in 20ltr bottle } | 9% |
| Sch-II | 46B | 2201 | drinking water packed in 20 ltr bottles | 6% |
| exemption notification | 99 | 2201 | water other than ( aerated , mineral, purified , distilled , medical , ionic , demineralize and water sold in sealed container | NIL |
advance ruling in case of IN RE: M/S. NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED [2021 (8) TMI 194 - APPELLATE AUTHORITY ADVANCE RULING, TAMILNADU] has held that the meaning of ‘purified water’ depends on what use of it people have in mind, like whether it is for washing, pharma use, industrial use or even to swim. In chemical terms, purified water is pure H2O and only contains Hydrogen and Oxygen and no minerals. Distilled water is the most common form of pure water.However, potable water has only one meaning, water fit for human and animal consumption and has dissolved minerals.
the quality of potable water would itself indicate that it does not attain the nature and quality of ‘purified water’ on any count. Therefore, it can be safely concluded that the supply of the appellant is of raw water, treated to become ‘potable water’ and nothing more. Once it is distinctly clear that the supply is of ‘water’ only, and not purified water, the same falling under entry 99 of Notification No. 2/2017-CT (R) is qualified for the exemption
further in case of IN RE: M/S. KASIPALAYAM COMMON EFFLUENT TREATMENT PLANT PRIVATE LIMITED [2021 (8) TMI 188 - AUTHORITY FOR ADVANCE RULING, TAMILNADU] it held that reusable water obtained by the process of Reverse Osmosis is sold for Industrial process utilization. The water is partly de-mineralized in nature. Therefore while the CTH applicable is 2201.
further in case of IN RE: M/S. NAGPUR WASTE WATER MANAGEMENT PVT. LTD. [2021 (7) TMI 1211 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] it is held that tertiary treated water is not potable ( safe to drink) but it is for used fro industrial purpose. therefore is chargeable to 18%.
CA navnath padwal
Navi mumbai