Gst on ro water
Querist : Anonymous
Is sale of RO water in tanker is exempt from GST?
Querist : Anonymous
Querist : Anonymous
### **1. **GST Rate on RO Water**
**A. **General GST Rate on Water:**
- **Taxable Supply:** According to the GST framework, water is considered a taxable supply. However, the specific classification and GST rate can vary.
- **Rate for RO Water:** As of the current GST provisions, **RO water is not specifically exempted** from GST. It is typically taxed under the GST rate applicable to purified or bottled water.
### **2. **Exemptions and Taxation**
**A. **Exemptions for Water:**
- **Drinking Water Exemption:** Under **Notification No. 2/2017-Central Tax (Rate)**, there is an exemption for "drinking water supply," but this exemption generally applies to water supplied in sealed containers, like bottled water, and not necessarily to RO water supplied in bulk or tankers.
- **Water in Tankers:** RO water supplied in tankers is typically not covered under the same exemptions as bottled drinking water. Therefore, it is generally subject to GST.
**B. **Specific GST Rate:**
- **Rate Applicable:** The sale of purified water or RO water is generally taxed at **18% GST**. This is in line with the GST rate applicable to bottled water or similar goods.
### **3. **Invoicing and Compliance**
**A. **Issuing Invoices:**
- **GST Invoice:** When supplying RO water in tankers, you need to issue a GST-compliant invoice. This should include:
- The applicable GST rate (18% for RO water).
- The GST amount charged.
- Details of the supply, including quantity and nature of the water.
**B. **Input Tax Credit (ITC):**
- **Claiming ITC:** If you are in the business of supplying RO water, you can claim ITC on the GST paid for inputs and input services used in the process of purifying and distributing the water.
### **4. **Recent Updates and Clarifications**
**A. **Check for Updates:** GST rules and notifications can be updated periodically. It is crucial to check the latest notifications and circulars from the GST Council or consult with a GST professional to ensure compliance with current regulations.
### **Summary**
1. **RO Water Taxability:** RO water is generally subject to GST, with a standard rate of 18%.
2. **Exemption:** RO water supplied in tankers is not typically exempt from GST, unlike bottled drinking water which may have specific exemptions.
3. **Compliance:** Issue GST-compliant invoices, charge the appropriate GST rate, and claim ITC where applicable.
### **References**
- **Notification No. 2/2017-Central Tax (Rate):** Provides details on exemptions and GST rates applicable to various goods and services.
- **HSN Code for Water:** The Harmonized System of Nomenclature (HSN) code for bottled or packaged water can provide further guidance on classification and taxability.
For accurate compliance and any updates specific to your business, consulting with a GST professional or tax advisor is recommended.
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