GST Rate on Treated Water Sales

In re Angeripalayam Common Effluent Treatment Plant Limited (GST AAR Tamilnadu) In the case of Angeripalayam Common Effluent Treatment Plant Limited, there were two key questions raised regarding the sale of treated water. The first question pertained to the appropriate classification of the treated water, and the second question was about the applicable GST rate on this treated water. To address these queries, the Authority for Advance Ruling in Tamil Nadu conducted a thorough examination of the nature of the treatment process and the characteristics of the treated water. Detailed Analysis Th...