https://www.taxtmi.com/caselaws?id=774125 AAR Kerala ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted filtration and chlorination for purification, and supplied in bulk quantities ranging from 2,000 to 30,000 kiloliters via tankers rather than sealed containers. The authority determined this basic purification process differed from specifically excluded water categories and granted exemption for the bulk water supply service. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774125 AAR Kerala ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted filtration and chlorination for purification, and supplied in bulk quantities ranging from 2,000 to 30,000 kiloliters via tankers rather than sealed containers. The authority determined this basic purification process differed from specifically excluded water categories and granted exemption for the bulk water supply service. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774125