https://www.taxtmi.com/caselaws?id=469022 Entry No. 99 exempts water from GST, subject to exclusions including aerated, mineral, purified, distilled, medicinal, ionic, battery and de-mineralised water, and water sold in sealed containers. Purified water was removed from the excluded category with effect from 18 July 2022. Drinking water supplied after that date to students in bulk through tankers, following chlorination, is not supplied in sealed containers and falls within the exemption. Clarification on safe drinking water supplied for public purposes supports exemption where the water is not supplied in sealed containers. 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 including aerated, mineral, purified, distilled, medicinal, ionic, battery and de-mineralised water, and water sold in sealed containers. Purified water was removed from the excluded category with effect from 18 July 2022. Drinking water supplied after that date to students in bulk through tankers, following chlorination, is not supplied in sealed containers and falls within the exemption. Clarification on safe drinking water supplied for public purposes supports exemption where the water is not supplied in sealed containers. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469022