Supply of Sewage Treated Water is Exempt from Levy of GST

Last updated: 11 September 2024
Quick Summary
The Andhra Pradesh Authority for Advance Ruling (AAR) has ruled that the supply of treated sewage water to industries is exempt from Goods and Services Tax (GST). This decision was based on the classification of sewage treated water under the exemption notification for certain types of water. Therefore, no GST is leviable on this supply.

Court :
AAR, Andhra Pradesh

Brief :
The AAR, Andhra Pradesh in case of In re: Greater Visakhapatnam Smart City Corporation Ltd. [Advance Ruling No. 06/AP/GST/2024 dated May 02, 2024], ruled that the supply of sewage-treated water which is supplied to various industries is exempt from levy of GST as per Sr. No. 99 of the Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017("the Exemption Rate Notification").

Citation :
Advance Ruling No. 06/AP/GST/2024 dated May 02, 2024

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