AAR: Supply of ‘purified drinking water’ to public in ‘empty unsealed cans’ not exempt

AAR holds that supply of purified water to general public in empty unsealed cans is not exempt under Entry no. 99 of Notification No. 2/2017-Central Tax (Rate); Applicant entered into an agreement with local panchayats/municipalities for supply of purified water to urban under-served people across various metro cities by installing Community Water System; Interprets the term ‘and’ used in said Entry, infers that “word ‘and’ used before the ‘water sold in sealed co...