https://www.taxtmi.com/caselaws?id=766926 Treated water obtained from a common effluent treatment plant was supplied for industrial use, not for public drinking purposes, so it did not qualify as exempt "water" under Serial No. 99 of Notification No. 2/2017-Central Tax (Rate), as amended. The appellate authority also declined to rely on a laboratory certificate first produced in appeal because accreditation of the laboratory and proper sampling were not established. Advance rulings cited by the applicant were not treated as binding precedents beyond the applicant and concerned officers, and the circulars relied on were distinguished as dealing with drinking water for public use or treated sewage water. The supply remained taxable at 18% under Serial No. 24 of Schedule III. 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 Treated water obtained from a common effluent treatment plant was supplied for industrial use, not for public drinking purposes, so it did not qualify as exempt "water" under Serial No. 99 of Notification No. 2/2017-Central Tax (Rate), as amended. The appellate authority also declined to rely on a laboratory certificate first produced in appeal because accreditation of the laboratory and proper sampling were not established. Advance rulings cited by the applicant were not treated as binding precedents beyond the applicant and concerned officers, and the circulars relied on were distinguished as dealing with drinking water for public use or treated sewage water. The supply remained taxable at 18% under Serial No. 24 of Schedule III. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766926