https://www.taxtmi.com/caselaws?id=469022 Entry No. 99 exempts water from GST, subject to exclusions for aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized water and water sold in sealed containers. The article notes that "purified" was omitted from the exclusion list with effect from 18 July 2022, and that drinking water supplied through tankers or in bulk after chlorination was not supplied in sealed containers. On that basis, the supply of drinking water for students at IIT Goa is treated as covered by the exemption and not liable to GST. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 29 May 2026 19:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469022 Entry No. 99 exempts water from GST, subject to exclusions for aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized water and water sold in sealed containers. The article notes that "purified" was omitted from the exclusion list with effect from 18 July 2022, and that drinking water supplied through tankers or in bulk after chlorination was not supplied in sealed containers. On that basis, the supply of drinking water for students at IIT Goa is treated as covered by the exemption and not liable to GST. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469022