https://www.taxtmi.com/caselaws?id=418853 AAR Tamil Nadu ruled that Chennai Water Desalination Plant Limited's supply of desalinated water to Chennai Metropolitan Water Supply and Sewerage Board constitutes sale of goods, not services. The transaction involves abstracting seawater, treating it through desalination, and selling the treated water at off-take points. This activity qualifies as sale simpliciter rather than provision of services. The desalinated potable water, not sold in sealed containers, falls under HSN-2201 and attracts NIL rate of GST under Entry 99 of Notification 02/2017, making it exempt from GST liability. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418853 AAR Tamil Nadu ruled that Chennai Water Desalination Plant Limited's supply of desalinated water to Chennai Metropolitan Water Supply and Sewerage Board constitutes sale of goods, not services. The transaction involves abstracting seawater, treating it through desalination, and selling the treated water at off-take points. This activity qualifies as sale simpliciter rather than provision of services. The desalinated potable water, not sold in sealed containers, falls under HSN-2201 and attracts NIL rate of GST under Entry 99 of Notification 02/2017, making it exempt from GST liability. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418853