Treated Water’ obtained from CETP not eligible for GST exemption: AAAR Gujarat

In re Palsana Enviro Protection Limited (GST AAAR Gujarat)

Gujarat Appellate Authority for Advance Ruling (AAAR) addressed the taxability of treated water supplied by Palsana Enviro Protection Limited, a Common Effluent Treatment Plant (CETP) established by textile industries. The appellant contended that the treated water, classified under Chapter 2201, was exempt from GST under Notification No. 2/2017-CT (Rate) as amended. They argued that treated water did not qualify as purified, demineralized, or bottled water, which are explicitly taxable. The

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