https://www.taxtmi.com/caselaws?id=443158 Effluent-recovered treated water that retains the character of ordinary reusable water and does not become demineralized, distilled, mineral, medicinal, ionic or battery water is classifiable under heading 2201 as water. Because heading 2201 water falls within the general GST exemption and the taxable entry applies only to specified special-category waters, the treated water is eligible for exemption from GST. The ruling treats clarification on treated sewage water as consistent with exemption for recovered water of this nature. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443158 Effluent-recovered treated water that retains the character of ordinary reusable water and does not become demineralized, distilled, mineral, medicinal, ionic or battery water is classifiable under heading 2201 as water. Because heading 2201 water falls within the general GST exemption and the taxable entry applies only to specified special-category waters, the treated water is eligible for exemption from GST. The ruling treats clarification on treated sewage water as consistent with exemption for recovered water of this nature. Case-Laws GST Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443158