Supply of Water Under GST: Raw Effluent Treatment and Sale Classified as Goods, Including De-mineralized Water for Industrial Use.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container) - In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. - The classification of Water recovered, which is de-mineralized water for Industrial use is classifiable under CTH 2201 as Waters - AAR....