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The classification and HSN code of water is 2201. However the applicant is selling purified water which will not fall under Sr. No. 99 of the Notification no. 02/2017 issued under Central Goods and Service Tax Act 2017 and Gujarat Goods and Service Tax Act 2017.

Classification of Goods The applicant, vide Form GST ARA-01, specifically mentioned their queries as under :

1) What is the classification when the water is sold in non-sealed container and its HSN code?

2) Where company is selling water in containers whether selling of container and water is composite supply?
Held that-1.The classification and HSN code of water is 2201. However the applicant is selling purified water which will not fall under Sr. No. 99 of the Notification no. 02/2017 issued under Central Goods and Service Tax Act 2017 and Gujarat Goods and Service Tax Act 2017.
2.Selling water in containers is composite supply as the principal activity is selling of purified water only.—Aquaa Care (Surat) Ro Technologies Private Limited, In Re… [2019] 14 TAXLOK.COM 109 (AAR-Gujarat)