https://www.taxtmi.com/caselaws?id=754934 The AAR, Andhra Pradesh ruled on GST liability for sewerage water treated and supplied by GVSCCL to industries. The authority determined that treated sewerage water falls under Chapter 2201 of GST Tariff but is not potable water. Since the treated water is not drinking water, Entry 46B (12% GST on drinking water) was inapplicable. The authority held that sewerage treated water qualifies as purified water and is exempt from GST under Notification No. 02/2017-C.T.(R) dated 28.06.2017, resulting in NIL tax rate. en-us Thu, 02 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754934 The AAR, Andhra Pradesh ruled on GST liability for sewerage water treated and supplied by GVSCCL to industries. The authority determined that treated sewerage water falls under Chapter 2201 of GST Tariff but is not potable water. Since the treated water is not drinking water, Entry 46B (12% GST on drinking water) was inapplicable. The authority held that sewerage treated water qualifies as purified water and is exempt from GST under Notification No. 02/2017-C.T.(R) dated 28.06.2017, resulting in NIL tax rate. Case-Laws GST Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754934