Page 162 - GSTL_7th May 2020_Vol 36_Part 1

120 GST LAW TIMES [ Vol. 36
plied in conjunction with each other in the ordinary course of
business; and
 now the selling of water is the principal supply, containers
are used just for filling it.
And thus, applicant believes that all the conditions of composite supply are satis-
fied, selling of container and water is composite supply and shall be taxable at
the same rate at which water is taxable i.e. also exempt.
The applicant M/s. Aquaa Care (Surat) RO Technologies Pvt. Ltd. has al-
so submitted the list of directors as on 15-1-2018 which are as follows :
List of Director as on 15-1-2018

Sr. DIN Name Address Date of
No. Appointment
1 05321726 PAWAN 404, Gurudev Apt., L.H. 16-11-2016
BMARADIA Road, Surat, 395006
2 07727213 BHADRESH A-40, Avdhut Soceity, 3-2-2017
CHANDRAKANT Parvat Patia, Surat, 395010
JAGLAGANESH-
WALA

Further, the applicant M/s. Aqua Care (Surat) RO Technologies Pvt. Ltd. vide
letter dated 19-9-2018 submitted the additional submission which is as follows :
2.10 Additional Submission of the applicant.
1.1 Regarding Question 1, i.e.
1.1.1 What is the classification when the water is sold in non-sealed container
and its HSN Code?
(i) Applicant submitted that their understanding in the matter is
that any water including natural or artificial mineral waters
and aerated waters, not containing added sugar or other
sweetening matter nor flavoured and supplied in sealed con-
tainer is taxable. Hence as per our view, if the water is sup-
plied not in sealed container, i.e. in Glass or in any utensil
without any seal, irrespective of whether such water supplied
is artificial mineral water and aerated or purified or whatev-
er, it does not attract GST
(ii) Hence, applicant has submitted in the Annexures that, as per
the Notification No. 1/2017-Central Tax (Rate) the water, in-
cluding natural or artificial mineral waters and aerated wa-
ters, is taxable at the rate of 18% i.e. CGST @ 9% and SGST @
9%. But exemption notification i.e. Notification No. 2/2017-
Central Tax (Rate) provides for exemption of normal water,
aerated water, mineral water, purified water, distilled water,
medicinal water, ionic water, battery water, de-mineralized
water if they are sold in non-sealed container; that the clarifi-
cations given in respect of certain goods in 28th GST Council meet-
ing held on 21st July, 2018, Para VII of such press release was
with regards to Clarifications amendments as regards applicabil-
ity of GST rate in respect of certain goods recommended by GST
GST LAW TIMES  7th May 2020  162