https://www.taxtmi.com/caselaws?id=416376 The ruling clarified that the supply of raw water through tankers via the Bookwater platform retains its exempt status under GST. It classified the supply as the sale of raw water, not transport services, as tankers are merely a mode of transport without separate charges. Withholding GST TCS (1%) from suppliers for raw water was deemed unnecessary as raw water is exempt. Suppliers of raw water through the e-commerce platform are not required to register under GST if exclusively supplying exempt goods. Sewage evacuation services are taxable at 18% GST, with an exemption for suppliers with turnover below Rs. 20 Lakhs. The ruling rejected the application as the questions were deemed outside the Advance Ruling Authority's scope. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416376 The ruling clarified that the supply of raw water through tankers via the Bookwater platform retains its exempt status under GST. It classified the supply as the sale of raw water, not transport services, as tankers are merely a mode of transport without separate charges. Withholding GST TCS (1%) from suppliers for raw water was deemed unnecessary as raw water is exempt. Suppliers of raw water through the e-commerce platform are not required to register under GST if exclusively supplying exempt goods. Sewage evacuation services are taxable at 18% GST, with an exemption for suppliers with turnover below Rs. 20 Lakhs. The ruling rejected the application as the questions were deemed outside the Advance Ruling Authority's scope. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416376