Water Health India Private Limited ., In re
Date: March 18, 2020
Subject Matter
Supply of purified water whether in sealed container or unsealed container attracts GST
Summary
Q) Whether supply of purified water to public in empty unsealed cans is exempt under GST law. A) The word ‘and’ used before the ‘water sold in sealed container’ in the No. 99 of notification No. 2/2017-Central Tax (Rate) dated…
1. M/s Water Health India Private Limited, Plot No 1926, C Block, Sahakar Nagar, Bangaluru Rural, Karnataka – 560092 filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read to Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act, read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharged the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2…