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    <title>GST on treated water</title>
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    <description>Tax liability for reverse-osmosis processed water depends on classification: processing may be treated as a service (not manufacture) and taxed as Business Support service or under service notifications, while supplies of ordinary water not falling within specified exclusions are nil-rated; the applicable GST rate therefore depends on whether the supply is characterised as exempt/nil-rated water or as a taxable service within relevant rate notifications.</description>
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      <description>Tax liability for reverse-osmosis processed water depends on classification: processing may be treated as a service (not manufacture) and taxed as Business Support service or under service notifications, while supplies of ordinary water not falling within specified exclusions are nil-rated; the applicable GST rate therefore depends on whether the supply is characterised as exempt/nil-rated water or as a taxable service within relevant rate notifications.</description>
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