The Tax Publishers 2023 TaxPub(GST) 98 (AAR-Guj) : (2023) 109 ITPJ (G) 0687

IN THE AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR & AMIT KUMAR MISHRA, MEMBER

In re Palsana Enviro Protection Ltd.,

GUJ/GAAR/R/2022/47

30 December, 2022

Applicant by: Mihir D. Gandhi (C.A.)

ORDER

Brief Facts:

M/s Palsana Enviro Protection Limited (for the sake of brevity referred as 'the applicant'), is a company promoted by cluster of textile processing industries for setting up of Common Effluent Treatment Plant (CETP) to treat and recycled the effluent for Conveyance, Treatment & Disposal of waste water generated from the industries.

2. The applicant recycled its treated water to its member units to use it in their process activities. The treated water can be used in non-potable activity. The waste water is converted into treated water by treating the waste water through various processes to make it suitable for industrial use. As the water is not purified, it is not fit for human consumption.

3. It is submitted by the applicant that as per Sr. No. 99 of Notification No. 2/2017-Central tax (rate) (as amended), Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and -water sold in sealed container] are exempt from GST. The water obtained from CETP is not purified water, and is thus, eligible for exemption from GST under SI. No. 99 of Notification 02/2017 - Integrated Tax (Rate) dated 28-6-2017.

4. The applicant has submitted that the treated water is water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, the only question remain is whether the treated water can be said as purified water.

5. It is submitted by the applicant that the term purified is not defined under the CGST Act, 2017, accordingly, referred the dictionary meaning of the term purified.

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com