Supply of Sewage Treated Water is Exempt from Levy of GST


Last updated: 11 September 2024

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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