Hisham Transport ., In re
Date: April 1, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur
Subject Matter
Potable Drinking Water Delivered by Tanker Exempt from GST
Summary
M/s Hisham Transport, a partnership firm registered under CGST/KSGST, sought an advance ruling on the taxability of potable drinking water supplied via tanker lorries to government institutions and private customers. The firm purifies water sourced f…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s.Hisham Transport, Door No. 15/332B, Mundampalam, Kangarappady, Ernakulam is a partnership firm, registered as a regular tax payer under CGST/ KSGST Act. The applicant is engaged in the business of supplying drinking water and also operates fuel filling stations. 2. At the outset, it is clarified that, any reference hereinafter t…