In re Akhil Arun Naik (GST AAAR Goa)
Date: July 30, 2025
Court: Appellate Authority for Advance Ruling
Bench: Goa
Type: Advance Ruling
Subject Matter
Supply of Chlorinated Potable Drinking Water to Students Exempt from GST
Summary
The Appellate Authority allowed the appeal, holding that the supply of chlorinated potable drinking water through tankers to IIT Goa for students is exempt from GST. This decision was based on the omission of the word "purified" from the exclusion li…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GOA (Under Section 101 of the Central Goods and Services Tax Act, 2017 or the Goa Goods and Services Tax Act, 2017) 1. The present matter has been referred to the Appellate Authority in terms of provision of Section 98(5) of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referr…