Treated Water for Industrial Use Taxed at 18% Under Entry No. 24, Notification No. 01/2017; Includes SGST and CGST.

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....Classification of goods - supply of the sewage treated water to BPCL - the impugned goods, called as “Treated Water”, is purified water which is used for own factory purposes and excess quantity sold to ‘BPCL’ for its further industrial use falls under Entry No. 24 of Notification No. 01/2017 - it is taxable and same would be taxable @18% (9% SGST & 9% CGST)/ IGST - AAR....