Treated Water falls under Tariff heading 2201 & GST Rate payable is Nil: AAR Tamilnadu

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

In a recent GST Advance Ruling (AAR) in Tamil Nadu, the appropriate classification and rate of GST for treated water sales were examined. The ruling had implications for a common effluent treatment plant that provides hazardous waste treatment and disposal services. This article delves into the key aspects of the ruling and its implications.

Detailed Analysis:

Background:

The applicant operates a common effluent treatment plant that treats effluent water purchased from member units, recovering water and salt for reuse. They initially paid GST at 12% under the classification of water treatment and disposal services (HSN 99943).

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