https://www.taxtmi.com/caselaws?id=447365 An AAR in Tamil Nadu held that where raw effluent is purchased, treated on the applicant's own account, and the resulting outputs are transferred for consideration, the arrangement can satisfy the Sale of Goods Act elements of a sale of goods. It further found that recovered water from the treatment process was not de-mineralised water or water of similar purity, did not fall within the claimed taxable heading 2201, and qualified for exemption under the relevant GST notification. The proposed goods-based classification was therefore accepted, and the recovered water was treated as exempt. en-us Mon, 19 Jun 2023 00:00:00 +0530 Wed, 23 Apr 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447365 An AAR in Tamil Nadu held that where raw effluent is purchased, treated on the applicant's own account, and the resulting outputs are transferred for consideration, the arrangement can satisfy the Sale of Goods Act elements of a sale of goods. It further found that recovered water from the treatment process was not de-mineralised water or water of similar purity, did not fall within the claimed taxable heading 2201, and qualified for exemption under the relevant GST notification. The proposed goods-based classification was therefore accepted, and the recovered water was treated as exempt. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447365