Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.'
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
