De-mineralized water for Industrial use is classifiable under CTH 2201

In re Kasipalayam Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) 1. In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. 2. The classification of Water recovered, which is de-mineralized water for Industrial use is classifiable under CTH 2201 as Waters described under S.no.24 of Annexure -III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 3. The ruling sought on the classification of the ‘Raw effluent’ and the...