GST exempt on sewerage treatment services provided to TCMC

In re New Tirupur Area Development Corporation Limited (GST AAAR Tamilnadu) the main question raised by the appellant and also the point of reference made by the members of AAR is whether the water supplied by the appellant is exempted under si. No. 99 of  Notifn. No. 2/2017-CT(R) and its equivalent SGST notification published vide TamilNadu GO Ms. No. 63 dated 29/6/2017. Since purified water is excluded from the exemption entry, the point of contention appears to be that since the raw water is treated to various processes to make it potable, whether these processes make the raw water as a &#...