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Question ID : 44608

Gst on Supply of water through Tanker

Whether Gst applicable on borewell Water supply through water Tanker to public and for construction related work??

Posted by Ninad Prataprao Shete on Feb 16, 2024

Filed Under GST

Answer ID : 85328

The water supply done through the tanker amount to 'Supply of Goods'. HSN code 2201 Following is the taxability of the same w.e.f. 18th July 2022 [Post rate changes] (1) Water including purified water is exempt. (2) Aerated, Mineral, Distilled, Medicinal, Ionic, Battery, De-mineralized and water sold in sealed container are taxable. In the Instant, case if the water supply made by the entity is in the nature of (1) as discussed above, then there is no requirement to remit GST. Source: GST Rate Notification for Goods: Notification 01/2017-Central Tax (Rate) as amended from time to time. GST Exemption Rate Notification for Goods: Notification 02/2017- Central Tax (Rate) as amended from time to time.

Posted by SREENIVASULU THULASIRAM on Feb 17, 2024
Answer ID : 85373

Supply of water is exempted from GST as per exemption notification however purified water is excluded from that exemption notification hence it is taxable. In your case bore well water is supplied which is natural water hence exempted from GST.

Posted by CA SURABHI SACHDEVA on Mar 28, 2024