Classification of Water Sold under GST: AAAR directs AAR for re-examination

In re Mannarai Common Effluent Treatment Plant (P) Limited (GST AAAR Tamilnadu) The recent decision by the Appellate Authority for Advance Ruling (AAAR) in the case of Mannarai Common Effluent Treatment Plant (P) Limited sheds light on the classification of water sold under the Goods and Services Tax (GST) regime. The AAAR directed the Authority for Advance Ruling (AAR) to re-examine the matter, emphasizing the need for a thorough reconsideration in light of new evidence presented. Background: Mannarai Common Effluent Treatment Plant (P) Limited, a registered entity under the GST Act, sought ...