18% GST Applicable On ZlD Treated Water: AAR
Live LawThe Gujarat Authority of Advance Ruling has ruled that 18% GST is applicable on Zero Liquid Discharge treated water.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the water obtained from the Common Effluent Treatment Plant, which has further undergone the processes of ultrafiltration and reverse osmosis in the ZLD plant, has a small amount of. The Gujarat Authority of Advance Ruling has ruled that 18% GST is applicable on Zero Liquid Discharge treated water. The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the water obtained from the Common Effluent Treatment Plant, which has further undergone the processes of ultrafiltration and reverse osmosis in the ZLD plant, has a small amount of dissolved minerals and chemicals and is virtually free from all types of toxic materials. The AAR held that the 'treated water' obtained after undergoing the process through CETP and the ZLD plant is classifiable under Chapter 2201 and is taxable at the rate of 18% GST.
History of this topic
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