Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
AAR analyzed the issue of GST levy on sewerage water treated by GVSCCL and supplied to industries. Water falls under Chapter heading 2201 of GST Tariff. Two schedule entries exist for water under CGST Act: one exempting drinking water at 12% tax and another taxing waters not containing sugar at 18%. The treated water supplied by applicant is not potable, thus not covered under entry for drinking water. The treated water qualifies as purified water, taxed at NIL rate under Notification No. 02/2017-C.T. (R).
AAR analyzed the issue of GST levy on sewerage water treated by GVSCCL and supplied to industries. Water falls under Chapter heading 2201 of GST Tariff. Two schedule entries exist for water under CGST Act: one exempting drinking water at 12% tax and another taxing waters not containing sugar at 18%. The treated water supplied by applicant is not potable, thus not covered under entry for drinking water. The treated water qualifies as purified water, taxed at NIL rate under Notification No. 02/2017-C.T. (R).
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