Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in a CETP and ZLD plant, is suitable for industrial use with minimal dissolved minerals and chemicals. The treated water, considered as 'demineralized water,' does not qualify for exemption u/s 99 of notification No. 2/2017-CT(R). It is classified under Chapter 2201 and taxable at 18% u/s 24 of notification No. 01/2017-CT(R) as 'Waters, including natural or artificial mineral waters, not containing added sugar, and not flavored.'
The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in a CETP and ZLD plant, is suitable for industrial use with minimal dissolved minerals and chemicals. The treated water, considered as 'demineralized water,' does not qualify for exemption u/s 99 of notification No. 2/2017-CT(R). It is classified under Chapter 2201 and taxable at 18% u/s 24 of notification No. 01/2017-CT(R) as 'Waters, including natural or artificial mineral waters, not containing added sugar, and not flavored.'
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