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    <description>GST classification of water depends on whether the supply is potable water (treated only to be fit for consumption) which may qualify for exemption when not in sealed containers, or whether it attains the qualities of purified/demineralized water or is supplied for industrial use, in which case it is classifiable as taxable water under the appropriate GST schedule; advance rulings stress fact-specific analysis of treatment, end-use, and sealed-container status.</description>
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