Ro water under GST 18

Dear Sir,

A person have business of Ro Plants in villages who take the plants from Govt by contractor. Where community people collect the water from RO Plant. User/coustmer bring the plastic can,.bucket from his Home come to ro Plants and collect the water.No.invocie issued to user only one monthly can made validity of the card 30 days. from 1st to 30 user take 30 can per.month one can per day.
it's ro water under HSN code 2201 supply attract to GST 18% (where clear mention Sealed water and destiled water). Some time transport distributor water to community poeple,s home as per their requirements. can we treat as a plain water no sealed container it's loose water supply. in loose supply under HSN 2201 supply exempted. User taking Container from.his home. So please suggest can we show under exempted supply.

Here’s a clear explanation and suggestion for your query on RO water GST treatment:

Subject: GST Treatment on RO Water Supplied in Loose Form without Sealed Container

Dear Sandeep,

Regarding the supply of RO water collected by customers themselves from the plant using their own containers (plastic cans, buckets) and no invoice issued to end users except for a monthly card, here are the key points under GST law:

HSN Code & GST Rate:
RO water generally falls under HSN 2201 (Waters, including mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored).
- Packaged/Sealed water attracts 18% GST (as per the GST rate schedule).
- Loose water (unpackaged and not sealed) like plain water supplied in containers brought by customers is generally exempted from GST.
Your Case:
Since the water is supplied loose (no packaging or sealing by the supplier), and customers bring their own containers, the supply can be considered as supply of plain water, which is exempt from GST under the GST exemption notification.
Transport of Water:
If water is transported by the distributor to community people’s homes, the GST applicability on transportation services needs to be checked separately. Transportation of goods by road services are taxable, but exempted if covered under specific exemptions (like goods transport agency service for certain goods). However, if it’s just water supply along with transportation, the water supply exemption holds, but transport service may attract GST.
Invoice and Documentation:
Since the supply is exempted, issuing invoices with zero-rated GST may be appropriate (with mention of exemption). However, as per GST rules, invoices should be issued even for exempted supplies to maintain records.

Conclusion:
You can treat the RO water supplied in loose form with containers brought by customers as exempt supply under GST. However, ensure proper documentation and consult local GST authorities if any local rulings or notifications apply.