R.O. Permeate in Effluent Treatment Plants falls under CTH 2201: AAR’s Ruling

In re Mannarai Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu)

AAR held that the de-mineralised water obtained as R.O. permeate in the Common Effluent Treatment Plant run by the Applicant is classifiable under CTH 2201 and gets covered under the entry No.24 of the Schedule-III of Notification No 1/2017-Central Tax (Rate) dated 28.06.2017

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