GST ON CHILLED/PURIFIED WATER

[Deepak Garg]

SIR,

ONE OF MY CLIENT IS SUPPLYING CHILLED/PURIFIED WATER TO THE PUBLIC IN CAMPERS. WHEATHER GST IS APPLICABLE ON SUPPLY OF WATER . IF APPLICABLE THEN AT WHAT RATE WITH HSN CODE.

[ANITA BHADRA]

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured and is taxed at 18%.

HSN CODE 2201

[Ganeshan Kalyani]

Chilled / purified water shall attract 18% GST.

[KASTURI SETHI]

I support the views of both experts.

[Ganeshan Kalyani]

Thanks Sri Kasturi Sir.

AI Summary

GST on chilled/purified water: taxable as natural or aerated water without sweeteners, subject to the standard GST rate. Chilled and purified waters that are natural or artificial mineral waters, including aerated waters, and that do not contain added sugar, sweetening matter or flavouring are classified as taxable supplies and attract GST when supplied to the public from mobile outlets.