https://www.taxtmi.com/caselaws?id=393899 Purified drinking water supplied to the public in empty unsealed cans was treated as outside GST exemption under Entry No. 99 of Notification No. 2/2017-Central Tax (Rate). The entry exempts water but expressly excludes purified water and water sold in sealed containers; the clarification relied on the same distinction and stated that public drinking water is exempt only when not supplied in sealed containers. Reading the wording in statutory context, the reference to sealed containers was treated as an additional exclusion rather than a limitation on the earlier exclusions. The supply was therefore held to be taxable. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393899 Purified drinking water supplied to the public in empty unsealed cans was treated as outside GST exemption under Entry No. 99 of Notification No. 2/2017-Central Tax (Rate). The entry exempts water but expressly excludes purified water and water sold in sealed containers; the clarification relied on the same distinction and stated that public drinking water is exempt only when not supplied in sealed containers. Reading the wording in statutory context, the reference to sealed containers was treated as an additional exclusion rather than a limitation on the earlier exclusions. The supply was therefore held to be taxable. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393899