Aquaa Care (Surat) RO Technologies Private Limited ., In re
Date: July 24, 2019
Subject Matter
Purified/Mineral/Aerated/Distilled water even when sold in non-sealed container is not exempt from GST
Summary
(i) What is the classification when the water is sold in non- sealed container and its HSN Code? Water is exempt other than the following category : i) aerated, ii) mineral, iii) purified, iv) distilled, v) medicinal, vi) ionic, vii) battery, viii) d…
2. The applicant, vide Form GST ARA-01, specifically mentioned their queries as under : 1) What is the classification when the water is sold in non-sealed container and its HSN code? 2) Where company is selling water in containers whether selling of container and water is composite supply? 2.1 The applicant M/s Aquaa Care (Surat) RO Technologies Private Limited, vide Annexure -I & Annexure-II,…