https://www.taxtmi.com/caselaws?id=766926 The Gujarat AAAR upheld the GAAR ruling that treated water obtained from a CETP is de-mineralized water and not eligible for GST exemption under Sl. No. 99 of Notification No. 02/2017-IGST (Rate), as amended. The appellant's new laboratory certificate was rejected as it was produced only at the appellate stage, lacked proof of laboratory accreditation, and did not specify the sampling procedure, undermining its reliability. Relying on similar reasoning of the TN AAR and relevant GST circulars, the AAAR dismissed the appeal and confirmed taxability. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766926 The Gujarat AAAR upheld the GAAR ruling that treated water obtained from a CETP is de-mineralized water and not eligible for GST exemption under Sl. No. 99 of Notification No. 02/2017-IGST (Rate), as amended. The appellant's new laboratory certificate was rejected as it was produced only at the appellate stage, lacked proof of laboratory accreditation, and did not specify the sampling procedure, undermining its reliability. Relying on similar reasoning of the TN AAR and relevant GST circulars, the AAAR dismissed the appeal and confirmed taxability. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766926