Case Law Details
In re Palsana Enviro Protection Ltd (GST AAR Gujarat)
1. Whether Treated Water obtained from CETP will be eligible for exemption from GST by virtue of of the Exemption Notification?
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- CT (Rate) dated 28-6-2017 (as amended) and SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended).
2.Whether Treated Water obtained from CETP is taxable at 18 per cent?
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule – III of Notification No. 01/2017-CT (Rate) (as amended) and SI. No. 24 of Schedule – III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended).
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