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of AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample collection methodology. While circulars exempt drinking water for public purposes (if unsealed) and treated sewage water under heading 2201, the subject water was classified differently. The AAAR maintained that the appellant failed to effectively challenge the original ruling's classification of the treated water as demineralized, thereby sustaining GST liability. Appeal dismissed.
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