https://www.taxtmi.com/caselaws?id=432484 Treated water recovered from a common effluent treatment plant through multiple processing stages, including reverse osmosis, was analysed as industrial reuse water rather than exempt general-purpose water. The exemption for water under Sr. No. 99 covers water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and sealed-container water, and the exclusion of "purified" did not change the classification on these facts. Because the product was treated as de-mineralized water supplied for industrial use and not as public drinking water, the clarification on drinking water and the later clarification on treated sewage water were not treated as governing. The supply was therefore taxable at 18% under the applicable Schedule III entry. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432484 Treated water recovered from a common effluent treatment plant through multiple processing stages, including reverse osmosis, was analysed as industrial reuse water rather than exempt general-purpose water. The exemption for water under Sr. No. 99 covers water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and sealed-container water, and the exclusion of "purified" did not change the classification on these facts. Because the product was treated as de-mineralized water supplied for industrial use and not as public drinking water, the clarification on drinking water and the later clarification on treated sewage water were not treated as governing. The supply was therefore taxable at 18% under the applicable Schedule III entry. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432484