https://www.taxtmi.com/caselaws?id=432484 AAR Gujarat ruled that treated water from Common Effluent Treatment Plant (CETP) is not exempt from GST under exemption notification for general water supply. The applicant company operated CETP for textile industries, treating effluent and supplying processed water for industrial use. AAR held that treated water contains dissolved minerals and chemicals, qualifying as de-mineralized water used for commercial purposes. Therefore, it falls outside the exemption intended for public drinking water and is taxable at 18% under the applicable GST notification for mineral waters. 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 AAR Gujarat ruled that treated water from Common Effluent Treatment Plant (CETP) is not exempt from GST under exemption notification for general water supply. The applicant company operated CETP for textile industries, treating effluent and supplying processed water for industrial use. AAR held that treated water contains dissolved minerals and chemicals, qualifying as de-mineralized water used for commercial purposes. Therefore, it falls outside the exemption intended for public drinking water and is taxable at 18% under the applicable GST notification for mineral waters. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432484