19 September 2013
Commodity code applicable to Water is 780 falls under fourth schedule which clearly says water is exempt other than the following:
1. Aerated, mineral, distilled , medicinal , ionic, battery, de-mineralised water and
2. water sold in sealed container therefore mineral water sold in container is taxable.
Since it is not appearing in first schedule Part B and C , it will be taxed at maximum rate of 14.5% Since it is a taxable commodity and CST sales also will suffer a tax.