STP treated water eligible for GST exemption

In re Rashtriya Chemicals and Fertilizers Limited (GST AAAR Maharashtra)

The Appellant have a Sewage Treatment Plant (‘STP’) at its Trombay premises. This plant uses sewage water and converts it into water for use in the factory for manufacture of the fertilizers.

The Appellant has also contended that it has never been the intention of the Government, i.e., either Central Government or State Government, to levy any indirect tax on water of general purposes. In

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