2019-VIL-327-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Applicant is rendering the service of hazardous waste treatment and disposal services – Applicant propose to purchase effluent water from the member unit and after treating the same, supply the resultant products to their member units so as to classify their activities as supply of goods - Whether the classification of supply of outputs generated after treating the effluent water qualify as sale of goods - Classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) – HELD - the mode of operation intended by the applicant i.e. purchase of raw effluent, treating the same and selling the resultant products, can be classified as sale of goods, if and only if, the applicant follows the procedures envisaged in section 4 of The Sale of Goods Act, 1930 and rationale of the observations of Hon’ble Supreme Court in the case of State Of Madras vs Gannon Dunkerley & Co. If such is the case, the proposed mode of purchase of raw effluent, treat it on own account and supply of output, can be treated as sale of goods – the common effluent treatment plant has been set up in order to comply with the legislative and environment regulations thereby conserving water through recovery and reuse and not to manufacture water or chemicals, therefore, the effluent treated water is classifiable under Heading 2201 and eligible for exemption as per Notification No. 2/2017- Central Tax Rate as amended vide notification No.7/2022-Central Tax (Rate), dated the 13th July, 2022 – Ordered accordingly
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