Exemption from GST — The applicant had sought Advance Ruling on i. Whether supply of purified water to public in empty unsealed cans is exempt under GST law.
Held that— the word ‘and’ used before the ‘water sold in sealed container’ in the Sl. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 is disjunctive nature and lays down that Water sold in a sealed container’ is the another type of water excluded from the said entry along with the aerated water, mineral water, purified water, distilled water, medicinal water, ionic water, battery water, de-mineralized water. Therefore, supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017. Thus supplying of purified drinking water to the general public in an unsealed container is not entitled for exempt from GST.
Water Health India Private Limited, In Re…  22 TAXLOK.COM 061 (AAR-Karnataka)