https://www.taxtmi.com/caselaws?id=753500 Water produced through ultrafiltration and reverse osmosis in a CETP-ZLD process was treated as demineralized water because it contained only negligible dissolved minerals and chemicals. As demineralized water is specifically excluded from the GST exemption entry for ordinary water, the supply did not qualify for nil-rate treatment. It was classified under Chapter 2201 and fell within the taxable entry for waters not otherwise exempt, attracting GST at 18%. en-us Thu, 30 May 2024 00:00:00 +0530 Tue, 04 Jun 2024 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753500 Water produced through ultrafiltration and reverse osmosis in a CETP-ZLD process was treated as demineralized water because it contained only negligible dissolved minerals and chemicals. As demineralized water is specifically excluded from the GST exemption entry for ordinary water, the supply did not qualify for nil-rate treatment. It was classified under Chapter 2201 and fell within the taxable entry for waters not otherwise exempt, attracting GST at 18%. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753500