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Treated water from effluent plants by dyeing units is GST-exempt, except for drinking water in 20-liter bottles.

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....Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) - Exempted from GST - AAR....