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
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").
M/s. Greater Visakhapatnam Smart City Corporation Limited (GVSCCL) ("the Applicant") a public limited company registered under GST Act. The Applicant is engaged in the business of supply of sewage treated water to various industries. The Applicant filed an application for advance ruling on whether GST would be applicable on sewage water treated by the Applicant which is further supplied to various industries.
Issue:
Whether supply of Sewage Treater Water is exempt from levy of GST?
The AAR, Andhra Pradesh in Advance Ruling no. 06/AP/GST/2024 held as under:
Observed that, Entry No. 24 of Schedule III of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017, as amended, uses the word "Waters" including natural or artificial mineral waters and aerated waters not containing added sugar or other sweetening matter nor flavoured. The words 'waters' is used in plural form and further specifically mentions inclusion of different type of waters which are to be covered under the aforesaid entry.
Entry No. 99 of the Exemption Rate Notification:
"99. |
2201 |
Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]" |
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