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GST – Maharashtra AAR – Water, Waters - Classification of ‘Treated Water’ processed from sewage water - The Applicant has set up a Sewage Treatment Plant (‘STP’) with an objective of becoming self-dependent in meeting daily process water requirements of its plant - In sewage treatment process, sewage water is treated through various processes to make it suitable for industrial use. The surplus water from the STP is being supplied to BPCL through a pipeline - whether supply of treated water will be liable to GST at 18% or will be exempted from GST – HELD - Sr. No. 99 of Notification 02/2017-C.T. (Rate) dated 28.06.2017 covers “water” other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container. The said entry 99 and HSN relates only to “water” whereas other category of waters mentioned therein including purified water, are not provided exemption from tax. Hence, the said entry covers natural type of water and further it does not contain water which has been subject to processes like purification or treated etc. - ‘Treated Water’ is purified sewage water and since it is purified Water, the same will not fall under Sr. No. 99 of Notification 02/2017-C.T. (Rate) dated 28.06.2017 and will not get benefit of exemption - The contention of the applicant that the treated water should be covered under water of entry 99 of notification 2/2017-C.T. (Rate) dated 28.6.2017 and is exempted from Taxes is not found acceptable - the purified “Treated water” from the sewage is covered under Entry No. 24 of HSN 2201 and covered under term “waters” taxable @18% GST
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