https://www.taxtmi.com/caselaws?id=287595 The court ruled that purified water, whether sold in sealed or non-sealed containers, is not exempt from GST. The exemption applies only to specific types of water not including purified water. Purified water remains classified under Chapter 2201 and is taxable at the applicable rate. Additionally, selling water in containers constitutes a composite supply, with the principal supply being water, and the containers being ancillary. The tax rate applicable to the principal supply (water) applies to the entire composite supply. en-us Wed, 24 Jul 2019 00:00:00 +0530 Fri, 30 Oct 2020 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287595 The court ruled that purified water, whether sold in sealed or non-sealed containers, is not exempt from GST. The exemption applies only to specific types of water not including purified water. Purified water remains classified under Chapter 2201 and is taxable at the applicable rate. Additionally, selling water in containers constitutes a composite supply, with the principal supply being water, and the containers being ancillary. The tax rate applicable to the principal supply (water) applies to the entire composite supply. Case-Laws GST Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287595