Subject: GST ON WATER SUPPLIED THROUGH TANKER

[GANESH KANCHAN]

Subject: GST ON WATER SUPPLIED THROUGH TANKER

DEAR SIR

A CO-OP SOCIETY OWNS TANKER THROUGH WHICH IT SUPPLIES WATER TO ITS MEMBERS ON ACTUAL COST BASIS. WATER IS BEING USED BY THE MEMBERS FOR WASHING AND CONSUMPTION PURPOSE. IS IT TAXABLE AS UNDER 'DISTIBUTIVE SERVICE' OR EXEMPT? KINDLY ENLIGHTEN WITH ANY AAR OR CASE LAW?

GANESH KANCHAN

AI Summary

Is Water Supply by Co-operative Society Exempt from GST? Debate Cites Notification No. 2/2017 and 18% Tax Rate. A co-operative society supplies water to its members using tankers on a cost basis, raising the question of whether this service is taxable under GST. One participant cites Notification No. 2/2017, stating bulk water supply is exempt from GST, while others argue that the service is taxable under 'Water Distribution Service' at 18% GST, referencing specific tariff headings and advance rulings. The discussion concludes with acknowledgment of the complexity, emphasizing the need for careful consideration of the applicable GST rules and potential exemptions.