Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities via tankers with 2,000-30,000 kiloliter capacity. The Authority determined that basic purification methods like chlorination and filtration used by public utilities do not disqualify the water from exemption, and since water was not supplied in sealed containers but transported in bulk through tankers, it falls within the exempted category under the GST framework.
AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities via tankers with 2,000-30,000 kiloliter capacity. The Authority determined that basic purification methods like chlorination and filtration used by public utilities do not disqualify the water from exemption, and since water was not supplied in sealed containers but transported in bulk through tankers, it falls within the exempted category under the GST framework.
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