Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
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