GST exemption for water excludes aerated, mineral, distilled, medicinal, ionic, battery, de mineralized and sealed container water. An exemption from Goods and Services Tax is prescribed for water effective 22-09-2025, expressly excluding aerated water, mineral water, distilled water, medicinal water, ionic water, battery water, de mineralized water and water sold in sealed unit containers, implemented by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for water excludes aerated, mineral, distilled, medicinal, ionic, battery, de mineralized and sealed container water.
An exemption from Goods and Services Tax is prescribed for water effective 22-09-2025, expressly excluding aerated water, mineral water, distilled water, medicinal water, ionic water, battery water, de mineralized water and water sold in sealed unit containers, implemented by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025.
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