In M/s. Nagpur Waste Water Management Pvt. Ltd. [GST-ARA-65/2020-21/21-22/B-35 dated July 27, 2021], M/s Nagpur Waste Water Management Pvt. Ltd. (“the Applicant”) seeked an advance ruling on taxability of “Tertiary Treated Water” (“TTW”) supplied by the Applicant to Maharashtra State Electricity Generating Co. Ltd. (“MAHAGENCO”).
The Hon’ble Maharashtra Authority for Advance Ruling observed that, the Applicant has processed the sewage water which contains various kinds of organic and inorganic impurities. Noted that the sewage water cannot be used, in any way, in its original form, it can only be used after it is purified and is not used for drinking.
Held that TTW is purified sewage water and since its purified water and will not fall under Sr. No. 99 of the Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017 (“Goods Exemption Notification”) i.e., “Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]”. Therefore, TTW will not be exempted.
Further held that, TTW which is sold to MAHAGENCO for its industrial use falls under Sr. No. 24 of Schedule-III of the Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 (“Goods Rate Notification”) as amended by Notification No. 06/2018- Central Tax (Rate) dated January 25, 2018 i.e., “Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles” and thus, would be taxable @18% (9% CGST and 9% SGST).
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