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Case Name : In re Rashtriya Chemicals and Fertilizers Limited (GST AAR Maharashtra)
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In re Rashtriya Chemicals and Fertilizers Limited (GST AAR Maharashtra) Question 1. Whether ‘Treated Water’ obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as ‘Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized and water sold in sealed container]’? Answer:- Answered in the negative. Question 2. Whether “Treated Water” obtained from STP [classifiable...
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