Classification of Unsweetened Mineral & Aerated Waters (Excluding 20L Drinking Water Bottles)

In re Mannarai Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) Introduction: The GST Advance Ruling Authority of Tamilnadu took a significant decision on the classification of supply outputs by Mannarai Common Effluent Treatment Plant Private Limited (CETP). Two pivotal questions were addressed: the correctness of the supply of outputs classification as the sale of goods and the proper categorization of the water sold. Detailed Analysis 1. Classification of Supply Outputs as Sale of Goods The core issue here is the mode of operation. Mannarai CETP’s approach of purch...