Supply of Drinking Water Through Tankers Exempt From GST: Kerala AAR

In re Hisham Transport (GST AAR Kerala) In the matter of In re Hisham Transport, the Kerala Authority for Advance Ruling (AAR) examined whether the supply of drinking water by the applicant through tanker lorries is exempt under GST. Hisham Transport, a registered partnership firm in Ernakulam, supplies potable drinking water to both government institutions and private customers. The water is collected from various sources like dug wells, bore wells, and occasionally from the Kerala Water Authority. After collection, the water undergoes basic purification through filtration and chlorination be...