Page 164 - GSTL_7th May 2020_Vol 36_Part 1

122 GST LAW TIMES [ Vol. 36
ply and shall be taxable at the same rate at which water is
taxable i.e. also exempt.
1.3 Prayer
Applicant prays the following :
 In relation to Question 1, kindly pronounce the ruling after
considering the clarification that the GST Council has given
in 28th GST Council meeting dated 21st July, 2018.
2.11 Press Release Dated 21-7-2018 (Annexure A)
PRESS RELEASE
ON GST RATE ON GOODS AS RECOMMENDED BY THE
GST COUNCIL IN ITS 28th MEETING HELD ON 21-7-2018.
1. GST rates reduction on 28% items :
…..
…..
…..
Vii Clarifications amendments as regards applicability of GST rate
in respect of certain goods recommended by GST Council which in-
ter alia includes :
❖ … …
❖ Water supplied for public purposes (other than in sealed con-
tainers) does not attract GST.
❖ … …
(This note presents the decision of the GST Council in simple language for
ease of understanding which would be given effect to through Gazette noti-
fications/circulars which shall have force of law)”
3. The Central Goods and Services Tax, Rajkot Commissionerate, vide letter
dated 21-3-2018 submitted the point-wise reply regarding the queries raised by applicant
M/s. Aqua Care (Surat) RO Technologies Private Limited.
3.1 The point-wise reply is submitted as under :-
(i) As per records available the activity/service is proposed.
(ii) As per records available, the Questions/issues raised in the applica-
tion are not pending or decided in any proceedings in the case of
the applicant.
(iii) (1) The questions on which Advance ruling is required are :-
(a) What is the classification when the water is sold in non-
sealed container and its HSN code?
(b) Where applicant is selling water in containers whether selling
of container and water is composite supply?
(2) The applicant has further mentioned in Annexure-II submitted with
their application that as per provisions of Notification No. 1/2017-
Central Tax (Rate), dated 28-6-2017, the rate of applicable tax on
mineral water as per Schedule-III, S. No. 24 (Chapter sub-heading
2201) on the product - “waters, including natural or artificial miner-
al waters and aerated waters, not containing added sugar or other
sweetening matter nor flavoured” is 9% CGST.

GST LAW TIMES  7th May 2020  164