https://www.taxtmi.com/forum/issue?id=120970 GST rate for distilled or demineralised water under HSN 28530010 depends on the exact wording of the applicable rate notification entry. The discussion notes that classification under Heading 2853 may be clear, but a concessional rate cannot be automatically extended if the notification specifically refers only to compressed air or otherwise restricts the description. Where no specific entry covers distilled water, the residual entry may apply, so the notification text must be checked carefully. en-us Wed, 24 Jun 2026 13:34:19 +0530 Wed, 08 Jul 2026 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120970 GST rate for distilled or demineralised water under HSN 28530010 depends on the exact wording of the applicable rate notification entry. The discussion notes that classification under Heading 2853 may be clear, but a concessional rate cannot be automatically extended if the notification specifically refers only to compressed air or otherwise restricts the description. Where no specific entry covers distilled water, the residual entry may apply, so the notification text must be checked carefully. Discussion-Forum GST Wed, 24 Jun 2026 13:34:19 +0530 https://www.taxtmi.com/forum/issue?id=120970