GST exemption on water: treated sewage not treated as purified water; guidance issued for public purpose water supplies. Exemption from GST covers supply of water subject to enumerated exclusions (aerated, mineral, distilled, medicinal, ionic, battery, de mineralized and water sold in sealed containers) and was amended by Notification No. 7/2022 Integrated Tax (Rate). Administrative clarifications state treated sewage water is not 'purified' water for GST purposes and provide guidance on GST applicability to safe drinking water supplied for public purposes.