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SAC 9954 is applicable to the subject contract of Extracting water from tube well

Shanti Prime Publication Pvt. Ltd.

Classification of Service — the applicant, seeking an advance ruling in respect of the following question.

“What is the rate & HSN code of GST applicable (after it's introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank (in short the scheme) runs on solar power.”

Held that—
HSN 9954 is applicable to the subject contract of Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank and the same would attract a tax rate of 12% (6% each of CGST and SGST).Membrane Filters (I) Pvt. Ltd. [2018] 2 TAXLOK.COM 306 (AAR-Maharashtra)