https://www.taxtmi.com/highlights?id=59196 Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969 Electricity, gas, water and other distribution services vide Notification No. 11/2017-Central Tax (Rate), dated, 28th June, 2017 and taxable @ 18 %. It is invariably a composite supply and hence the rate of tax of purified water prevails, being the principal supply. - AAR en-us Fri, 13 Aug 2021 08:52:58 +0530 Fri, 13 Aug 2021 08:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59196 Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969 Electricity, gas, water and other distribution services vide Notification No. 11/2017-Central Tax (Rate), dated, 28th June, 2017 and taxable @ 18 %. It is invariably a composite supply and hence the rate of tax of purified water prevails, being the principal supply. - AAR Highlights GST Fri, 13 Aug 2021 08:52:58 +0530 https://www.taxtmi.com/highlights?id=59196