Gst on water supply through tanker

please help for gst on water supply through tanker
water collect from borewale and supply to central railway project contact

supply is taxable or exempt
Replies (3)
Quick Summary
This discussion clarifies the GST implications for water supplied via tankers. While pure services provided to government bodies for public functions are generally exempt, water supplied to entities like the railways for their own use, rather than public utility, is likely taxable. The specific exemption under Notification 12/2017 CT (r) applies to activities related to functions entrusted to Panchayats or Municipalities.

No GST on water supply through tanker.
Sir any hsn code
In term of Notification 12/2017 CT (r) It's Exempted when it is supply on behalf of Govt .(MC) .

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or Local Authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any
function entrusted to a municipality under Article 234W of the Constitution is Exempted.

But here the Railway is using the water tanker for its own use , not in public utility hence it is taxable.

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