TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether treated water recovered from effluent processing is classifiable under heading 2201 as water. (ii) Whether the treated water is eligible for exemption from GST under the relevant exemption notification.
Issue (i): Whether treated water recovered from effluent processing is classifiable under heading 2201 as water.
Analysis: The treated output was found to be recovered from effluent treatment after filtration, reverse osmosis and allied processes, but it did not satisfy the characteristics of demineralized water or any special category of water excluded from the exemption entry. On the materials produced, the water remained fit only for reuse by the member units and was not manufactured as a distinct special-purpose water product.
Conclusion: The treated water is classifiable under heading 2201 as water.
Issue (ii): Whether the treated water is eligible for exemption from GST under the relevant exemption notification.
Analysis: Water falling under heading 2201 is exempt under the general exemption entry, while the taxable entry covers specified special-category waters. The treated water was held to be ordinary water and not demineralized, distilled, mineral, medicinal, ionic or battery water. The clarification on treated sewage water was also treated as supporting the exemption treatment for recovered treated water of this nature.
Conclusion: The treated water is eligible for exemption from GST.
Final Conclusion: The advance ruling answers both questions in favour of the applicant by placing the recovered treated water in the exempt category of ordinary water under heading 2201.
Ratio Decidendi: Effluent-recovered water that does not acquire the character of a special-category water and remains ordinary reusable water falls within heading 2201 and the general exemption entry for water not covered by specified exclusions.
TaxTMI 
TaxTMI 
