ZLD Treated Water Would Fall Under Chapter 2201 and Taxable at 18% Under GST | AAR
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 14 June, 2024
Latest from Taxmann
Case Details: Authority for Advance Rulings Gujarat Gujarat Eco Textile Park Ltd., In re - [2024] 163 taxmann.com 353 (AAR - GUJARAT)
Judiciary and Counsel Details
- Milind Kavatkar & Amit Kumar Mishra, Member
- Hitesh Mundra, Ms Khushboo Kundalia & Anil Lamboria, CA’s for the Applicant.
Facts of the Case
The applicant was engaged in establishing Common Effluent Treatment Plant (CETP) for collection, treatment & disposal of waste water (effluent) generated from the industries. The effluent treated by CETP would be further processed through ZLD plant and supplied as treated water (RO) to industries for their manufacturing process. It filed an application for advance ruling to determine the taxability of treated water (RO) obtained from ZLD plant.
AAR Held
The Authority for Advance Ruling noted that the treated water obtained after undergoing the process through CETP and thereafter through ZLD plant would be classifiable under Chapter 2201. Therefore, it was held that ZLD treated water (RO) obtained from ZLD plant would not be eligible for exemption from payment of GST and taxable at 18% by virtue of Sr. No. 24 of Schedule-III of Notification No. 01/2017-CT(R) dated 28.6.2017.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
