Please advise to me. if a person provide RO water to Community people where people bring Plastic Jar, bucket, empty bottle from home come to Ro Plant open the tap and filed the water as per their requirement and come back to home. so those supply attract GST 18% Or Exempted its not a packaged water.
6.2 Attention is drawn to the entry 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
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured GST is 18%
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