GST payable on supply of purified water to public in empty unsealed cans

In re Water Health India Private Limited (GST AAR Karnataka)

Whether supply of purified water to public in empty unsealed cans is exempt under GST law?

Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017. Thus supplying of purified drinking water to the general public in an unsealed container is not entitled for exempt from GST.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA

1. M/s Water Health India Private Limited, Plot No 1926, C Block, Sahakar Nagar, Bangaluru Rural, Karnataka – 560092 filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read to Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act, read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharged the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

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