TaxTMI 
TaxTMI 
Subject: GST ON WATER SUPPLIED THROUGH TANKER
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....ubject: GST ON WATER SUPPLIED THROUGH TANKER<br> Query (Issue) Started By: - GANESH KANCHAN Dated:- 21-8-2023 Last Reply Date:- 23-8-2023 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Subject: GST ON WATER SUPPLIED THROUGH TANKER DEAR SIR A CO-OP SOCIETY OWNS TANKER THROUGH WHICH IT SUPPLIES WATER TO ITS MEMBERS ON ACTUAL COST BASIS. WATER IS BEING USED BY THE MEMBERS FOR WASHING AND ....
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....CONSUMPTION PURPOSE. IS IT TAXABLE AS UNDER 'DISTIBUTIVE SERVICE' OR EXEMPT? KINDLY ENLIGHTEN WITH ANY AAR OR CASE LAW? GANESH KANCHAN Reply By Sadanand Bulbule: The Reply: Dear Sir The Entry No. 99 of Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 reads as under: "Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold....
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.... in sealed container]". Thus bulk water supplied in tankers for consumption falling under tariff heading 2201 is exempt. Reply By Ganeshan Kalyani: The Reply: The service of arranging water supply by society to its member is covered under taxable supply. Reply By Sadanand Bulbule: The Reply: Dear Sir Since the querist has used the word "on cost basis", I focused my reply with....
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.... reference to HSN 2201. However, water distribution service falls under SAC 996921 and it is liable for 18% GST. So the querist is informed to have a re-look at his query. Reply By KASTURI SETHI: The Reply: Dear Querist, There are two components. Distributive service of water is taxable. There are two decisions of AARs which are as follows :- 2019 (9) TMI 1478 - AUTHORITY FOR ADVANCE RULINGS....
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...., HARYANA - IN RE : ASHIANA MAINTENANCE SERVICES LLP 2021 (8) TMI 534 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH - IN RE : VIJAYAVAHINI CHARITABLE FOUNDATION Reply By GANESH KANCHAN: The Reply: Dear members Thank you so much for your favourable inputs on the subject posted. Basically it is a registered co-operative society supplying water to its members on cost to cost basis without an ele....
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....ment of profit. Since the society owns tankers, same have been used for the said purpose. Thank you all once again. Reply By GUNASEKARAN K: The Reply: Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container is exempted. The same supplied through mobile tanker which falling under the term of "Water Distribution Service" liable ....
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....to tax at 18% GST.<br> Discussion Forum - Knowledge Sharing ....