https://www.taxtmi.com/caselaws?id=750841 The Tamil Nadu AAR ruled that treated water produced from effluent treatment processes by the applicant is classifiable as ordinary water under Sl. No. 99 of Notification No. 2/2017-C.T. (Rate) rather than demineralized water under Sl. No. 24 of Notification No. 1/2017-C.T. (Rate). The authority found that despite RO treatment, the water retained TDS levels of 272 mg/l and contained chlorides, sulphates, and bicarbonates, making it unsuitable for uses beyond textile dyeing and bleaching operations. The treated water qualifies for GST exemption under the amended notification, as the treatment plant operates primarily for environmental compliance and water conservation rather than manufacturing purposes. en-us Wed, 30 Aug 2023 00:00:00 +0530 Wed, 30 Apr 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750841 The Tamil Nadu AAR ruled that treated water produced from effluent treatment processes by the applicant is classifiable as ordinary water under Sl. No. 99 of Notification No. 2/2017-C.T. (Rate) rather than demineralized water under Sl. No. 24 of Notification No. 1/2017-C.T. (Rate). The authority found that despite RO treatment, the water retained TDS levels of 272 mg/l and contained chlorides, sulphates, and bicarbonates, making it unsuitable for uses beyond textile dyeing and bleaching operations. The treated water qualifies for GST exemption under the amended notification, as the treatment plant operates primarily for environmental compliance and water conservation rather than manufacturing purposes. Case-Laws GST Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750841