TaxTMI 
TaxTMI 
2025 (3) TMI 311
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....me provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Palsana Enviro Protection Limited, (hereinafter referred to as 'appellant') against the Advance Ruling No. GUJ/GAAR/R/2022/47 dated 30.12.2022. 3. Briefly, the facts are that the appellant who has been promoted by a cluster of textile processing industries has set up a CETP [Common Effluent Treatment Plant]. In the said CETP, the appellant recycl....
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....classifiable under Chapter 2201) is taxable at 18 per cent b virtue of SI. No.24 of Schedule - III of notification No. 01/2017-Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)' 6. Consequent to hearing, the GAAR [Gujarat Authority for Advance Ruling], recorded the following findings viz • that 'water' is eligible for exemption from GST while other type of water, i.e. aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container are outside the ambit of entry no. 99 and is liable....
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....ble at 18 % by virtue of Sl. No.24 of schedule III of notification No. 01/2017-CT (Rate) (as amended) and SI. No. 24 of schedule-III of notification No. 01/2017-Integrated Tax (Rate), dated 28-6-2017 (as amended). 8. Being aggrieved by the impugned ruling the appellant is before us raising the following averments viz • that de-mineralized water is a product available in market which has specific use; • that the demineralized water is used in car batteries & automotive cooling systems as well as cooling towers, boilers, other systems where any minerals in the water could build up on surfaces & cause blockages & other problems; • that demineralized water is also required in pharmaceutical and cosmetic....
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....onferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act. 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017). Schedule S.No. Chapter/Heading/Sub-heading/ Tariff item Description ....
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....oratory and [c] there is no mention about the manner in which the sample was drawn. It goes without saying that drawal of sample is sacrosanct, failing which the credibility of the results is questionable. 14. The appellant has relied upon three rulings to substantiate his averments. The rulings relied upon are mentioned at para 9, supra. These rulings would not help the appellant in so far as section 103 of the CGST Act, 2017, clearly states that rulings by the Authority for Advance Ruling would be binding only on the applicant who sought it, the concerned officer or the jurisdictional officer in respect of the applicant. We also further find that the Tamilnadu Authority for Advance Ruling has held that treated water obtained from CETP,....