Tertiary Treated Water eligible for exemption under Notification No. 02/2017-C.T. (Rate)

In re M/s. Nagpur Waste Water Management Pvt. Ltd (GST AAAR Maharashtra) AAAR set aside the Advance Ruling Order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at SI. No. 99 of the Exemption Notification No. 02/2017-C.T. (Rate) dtd.28.06.2017. Read AAR Order : GST applicable on “Tertiary Treated Water” supplied to MAHACENCO for Industrial use FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARSHTRA 1. At the outset, we wo...