Page 157 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : AQUAA CARE (SURAT) RO TECHNOLOGIES PRIVATE LIMITED 115
(iv) preservation of environment including watershed, forests and
wildlife;”
33. In view of the above, we find that the activities of the applicant re-
lating to disaster prevention, disaster mitigation and disaster management are
activities relating to “preservation of environment”. Thus, the activities of the
applicant are considered as charitable activities and hence, activities of the appli-
cant, being registered under Section 12AA of the Income-tax Act, 1961, exempt
from tax under the GST Acts, by virtue of Entry No. 1 of the Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017 as mentioned above. Consequently,
the applicant is not liable to registration in respect of charitable activities relating
to preservation of environment which attracts nil rate of GST, by virtue of Sec-
tion 23(1)(a) of the Central Goods and Services Tax Act, 2017.
34. In view of the foregoing, we rule as under -
RULING
Question 1 : Whether the applicant is liable for registration under the
GST Acts?
Answer : The Applicant is not liable to registration under the
CGST/GGST Act, if he is engaged exclusively in supply-
ing goods or services or both that are not liable to tax or
wholly exempt from tax whether they be supply of ser-
vices by way of “charitable activities” as defined in clause
2(r) of the exemption Notification No. 12/2017 issued un-
der CGST/GGST Act or otherwise exempted under GST
law.

_______

2020 (36) G.S.T.L. 115 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : AQUAA CARE (SURAT) RO TECHNOLOGIES
PRIVATE LIMITED

Advance Ruling No. GUJ/GAAR/R/11/2019, dated 24-7-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/7
Purified water sold in non-sealed container - Applicant will sell puri-
fied water to customers on Railway Station/Villages by setting up of water sta-
tions at the railway platform and water ATM at the villages to supply purified
water - Purified water not exempt under Sr. No. 99 of Notification No. 2/2017-
C.T. (Rate) - Classifiable under HSN Code 2201 and is liable to pay full rate of
Tax, i.e., 18% (9% CGST and 9% SGST). [para 4.1]
Purified water sold in container provided by assessee - Composite
supply - Water cannot be sold standalone without filling in containers and
thus the supply is naturally bundled and supplied in conjunction with each
other in the ordinary course of business - Selling of water in container is com-
GST LAW TIMES  7th May 2020  157