Supply of Drinking Water to IIT Goa Through Tankers Exempt from GST: AAAR

In re Akhil Arun Naik (GST AAAR Goa) The Goa Appellate Authority for Advance Ruling (AAAR) considered the issue of whether the supply of potable drinking water through tankers or in bulk quantities to IIT Goa for students was liable to GST. The applicant, a registered taxpayer, had received a work order from IIT Goa for staggered delivery of potable drinking water sourced from a well or an RCC storage tank maintained by the Public Works Department (PWD). The water was transported through tankers and supplied to IIT Goa for student use. The matter reached the AAAR because the members of the Goa...