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...