https://www.taxtmi.com/caselaws?id=418853 Desalinated water supplied for public distribution as potable water was held to fall under the exempt water entry in Notification No. 2/2017-Central Tax (Rate) and to attract NIL GST, because it was treated as drinking water for use by the public and not as purified or de-mineralised water within the excluded categories. The same transaction was not eligible as a pure service under Notification No. 12/2017-Central Tax (Rate), because the arrangement was a supply of goods in the nature of a sale of water rather than a service supplied in relation to municipal or panchayat functions. 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 Desalinated water supplied for public distribution as potable water was held to fall under the exempt water entry in Notification No. 2/2017-Central Tax (Rate) and to attract NIL GST, because it was treated as drinking water for use by the public and not as purified or de-mineralised water within the excluded categories. The same transaction was not eligible as a pure service under Notification No. 12/2017-Central Tax (Rate), because the arrangement was a supply of goods in the nature of a sale of water rather than a service supplied in relation to municipal or panchayat functions. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418853