AI Drafter 
TaxTMI 
TaxTMI 
2025 (7) TMI 2025
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....rvices Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as 'the GST Acts') as members of the Advance Ruling differ on applicability of GST on supply of drinking water through tankers to IIT Goa for students by the applicant Shri Akhil Arun Naik, H. No. 6/188/15, Behind Dr. Shirsat Residence, Tisk Ponda, Goa 403401 (hereinafter referred to as the 'the Applicant' or 'the applicant'). BRIEF FACTS 2.1 The applicant Shri Akhil Arun Naik, H. No. 6/188/15, Behind Dr. Shirsat Residence, Tisk Ponda, Goa 403401 is a registered taxable person and holds GSTIN 30AQRPN4325L1ZM. 2.2 The Applicant received a work order from Indian Institute of technology (IIT) Goa for students for staggered delivery of potabl....
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....visaged under Section 98(5) of the GST Acts. PERSONAL HEARING 3. The personal hearing in the matter held on 10.07.2025. Shri Arun K. Naik, Authorized Representative (Father of applicant) and Mrs. Vinita Sanjay Singbal, duly authorized representatives attended the hearing and reiterated the points deliberated in written submissions made along with their original application. They also mailed copy of Tender issued by IIT Goa and Work Order issued to them by IIT Goa. DISCUSSION AND FINDINGS 4. We have carefully gone through the impugned Advance Ruling Order dated 31.01.2025, oral and written submissions made by the applicant during personal hearing held on 10.07.2025 and other relevant documents/records as submitted before us durin....
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....efore it is taxable @ 18% GST under the Chapter Heading 2201 under Sr. No. 24 of Notification No. 2/2017-CT (Rate) dated 28.06.2017, as amended and accordingly, answered that the applicant case is not covered under entry no. 99 of Notification No. 2/2017-CT (Rate) dated 28.06.2017. 5.2 As the ruling of both the members was different or contrary or opposite, the matter is referred to us being the Appellate Authority. Here, the question for determination is whether the supply of water taken from well or storage tank of PWD subjected to chlorination, through water tankers or in bulk quantities to IIT Goa for students, qualifies for exemption under Entry No. 99. of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, as amended. 6....
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....y at S. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, by virtue of which water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] falling under HS code 2201 attracts NIL rate of GST. 6.3 Accordingly, supply of water, other than those excluded from S. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, would attract GST at "NIL" rate. Therefore, it is clarified that supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST." 7.1 Now we proceed to examine the matter or issue at hand. As regards process of chlorination basis which Member CGST for Advance Ruling....
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....lso observe that even before this amendment or omission, CBIC vide Circular No. 56/26/2018-GST dated 09.08.2018 supra had clarified that supply of drinking or potable water for public purposes, not in sealed container is exempt from GST. Even the said Circular was also not considered and discussed during proceedings of the impugned Advance Ruling Order dated 31.01.2025. In the instant case, it is an undisputed fact as observed from the work order submitted by the applicant that the drinking or potable water was required to be supplied by the applicant through water tankers to IIT Goa students. Hence, it clearly comes out in the instant case that the drinking or potable water is not supplied in a sealed container and is clearly for public pu....