Page 125 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : WATER HEALTH INDIA PVT. LTD. 451
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 52/26/2018, dated 9-8-2018 .......................................................... [Paras 6.4, 13, 14]
REPRESENTED BY : Shri Abhinav Srivastav, Advocate and ADR, for the
Assessee.
[Order]. - M/s. Water Health India Private Limited, Plot No 1926, C-
Block, Sahakar Nagar, Bengaluru Rural, Karnataka-560092 filed an application
for Advance Ruling under Section 97 of CGST Act, 2017 read to Rule 104 of
CGST Rules, 2017 and Section 97 of the KGST Act, read with Rule 104 of KGST
Rules, 2017, in FORM GST ARA-01 discharged the fee of Rs. 5,000/- each under
the CGST Act and the KGST Act.
2. M/s. Water Health India Private Limited (hereinafter referred to as
“applicant”), is a Private Limited Company incorporated in the year 2006 vide
CIN U41000TG2005PTC072437 and applicant is subsidiary of Water Health In-
ternational, United States of America. The Applicant is registered under GST Act,
2017 in the State of Karnataka vide GSTIN 29AAACW5652P1ZL. Applicant is
engaged in the business of supplying purified water in the following types :
(a) in unsealed form by filling customer empty cans (i.e., supply of pu-
rified water in a can which is being brought by the customer)
(b) in 20 litre unsealed cans; and
(c) Through piped network to establishments.
3. The applicant has entered into an agreement (MOU) with local pan-
chayats/municipalities by signing memorandum of understanding for the sup-
ply of purified water to the general public. The relevant terms and conditions of
the said agreement are listed below :
(a) To supply purified water to urban under-served people across vari-
ous metro cities by installing community water treatment plant at
economical price.
(b) CWS shall be designed to treat 21,000/44,000/65,000 litres of water
per day using filtration process for removal of physical, chemical
impurities and microbial contamination.
(c) The applicant undertakes the water treatment process through CWS
is as under :
 Raw water from source (well/pond/bore well/others) is col-
lected into the raw water tank and is then pumped to CWS
for removal of suspended solids, organic matter, chlorine,
obnoxious taste and smell; and
 The purified water is further sent to Reverse Osmosis mem-
branes to remove total dissolved solids, bacteria and patho-
gens and then the same is sent to purified water storage tank;
(d) Purified water shall meet the drinking water standards of IS 10500
as well as WHO guidelines;
(e) The applicant is maintaining the TDS level of purified water at 109
mg/l which is in between the desired TDS level as per IS 10500:2012
i.e., 100-500 mg/l;
4. The applicant supplied this purified water to the public at the rate of
Rs. 8/- for 20 litres water cans or such amount as is reasonable. Further agree-
ment also enables the applicant to recover capital and operational expenses in
GST LAW TIMES  23rd April 2020  245