Page 159 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : AQUAA CARE (SURAT) RO TECHNOLOGIES PRIVATE LIMITED 117
2.3 Looking to the above business process, the following questions rises in the
mind of applicants :
(i) What is the classification when the water is sold in non-sealed con-
tainer and its HSN Code?
(ii) Where company is selling water in containers whether selling of
container and water is composite supply?
2.4 Annexure-II
Statement containing the applicant’s interpretation of law and/or fact
1.0 Question No. 1 :
What is the classification when the water is sold in non-sealed container
and its HSN Code?
The water is classified under Chapter 22 of the Central Excise Act and
notified in both the notifications, Notification No. 1/2017-Central Tax
(Rate), dated 28th June, 2017 as well as in Notification No. 2/2017-
Central Tax (Rate), dated 28th June, 2017.
1.1 Provisions of Notification No. 1/2017-Central Tax (Rate), dated 28th June,
2017 reads as under :-
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of
section 9 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the
Council, hereby notifies the rate of the central tax of - (i) 2.5 per
cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in re-
spect of goods specified in Schedule II, (iii) 9 per cent. in respect of
goods specified in Schedule III, (iv) 14 per cent. in respect of goods
specified in Schedule IV, (v) 1.5 per cent. in respect of goods speci-
fied in Schedule V, and (vi) 0.125 per cent. in respect of goods speci-
fied in Schedule VI appended to this notification (hereinafter re-
ferred to as the said Schedules), that shall be levied on intra-State
supplies of goods, the description of which is specified in the corre-
sponding entry in column (3) of the said Schedules, falling under
the tariff item, sub-heading, heading or Chapter, as the case may be,
as specified in the corresponding entry in column (2) of the said
Schedules.
Schedule III - 9%

Sr. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff item
24 2201 Waters, including natural or artificial mineral
waters and aerated waters, not containing added
sugar or other sweetening matter nor flavoured.

1.2 Provisions of Notification No. 2/2017-Central Tax (Rate), dated 28th June,
2017 reads as under :-
In exercise of the powers conferred by sub-section (1) of section 11
of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, being satisfied that it is necessary in the pub-
lic interest so to do, on the recommendations of the Council, hereby
GST LAW TIMES  7th May 2020  159