GST applicable on “Tertiary Treated Water” supplied to MAHACENCO for Industrial use

In re Nagpur Waste Water Management Pvt. Ltd. (GST AAR Maharashtra) It is observed that the applicant has processed the sewage water which contains various kinds of organic and inorganic impurities like sand. Silt, clay, chemicals, organisms, etc. The sewage water Cannot be used, in any way, in its original form. Sewage water can be used only after it is purified and even the purified sewage water is not used for drinking, as submitted by the applicant. It is however found to have industrial uses. Such a sewage water is purified by applying different processes in the STP plant as mentioned by ...