Burden to Establish GST Exemption Lies on Supplier Claiming Water Supply Exemption: Madras HC

Roundwell Raja Water Vs Deputy State Tax Officer (Madras High Court) The writ petition challenged an assessment order dated 15.12.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner contended that it supplied water in containers transported through lorries to customers’ premises and that such supply was exempt from taxation. The respondent submitted that the assessment order was passed on the basis that the petitioner was supplying packaged drinking water, which falls within the taxable category. The Madras High Court observed that mere supply of w...