https://www.taxtmi.com/caselaws?id=410610 The ruling determined that the applicant's proposed model of purchasing raw effluent, treating it, and selling the resultant products classifies the outputs as the sale of goods. The recovered water is correctly classified under CTH 2201 as waters described under Sl.No.24 of Annexure-III of Notification No. 01/2017-C.T. (Rate). The questions regarding the classification of the raw effluent and the method of arriving at its value were not addressed as they fall outside the scope of an advance ruling for the applicant as a recipient of the goods. en-us Fri, 18 Jun 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410610 The ruling determined that the applicant's proposed model of purchasing raw effluent, treating it, and selling the resultant products classifies the outputs as the sale of goods. The recovered water is correctly classified under CTH 2201 as waters described under Sl.No.24 of Annexure-III of Notification No. 01/2017-C.T. (Rate). The questions regarding the classification of the raw effluent and the method of arriving at its value were not addressed as they fall outside the scope of an advance ruling for the applicant as a recipient of the goods. Case-Laws GST Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410610