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No GST exemption on Treated Water’ obtained from CETP
Case Law Details
- Case Name
- In re Hojiwala Infrastructure Limited (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Hojiwala Infrastructure Limited (GST AAR Gujarat)
1. Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017. (as amended) and SI. No. 99 of the Exemption Notification No. 022017- Integrated Tax (Rate), dated 28-6-2017 (as amended).
2. ‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule – III of Notification No. 01/2017- CT (Rate) (...
