ITC AVAILABLE ON DRINKING WATER

Section 17(5)(b) of the CGST Act restricts the entitlement of ITC on beverages.. Based on a perusal of various judicial precedents and lexicons, drinking water does not constitute a beverage. Hence, ITC on drinking water is available

Yes agreed. Although only sealed water and the like is taxable (others being exempt)

The Hon. Supreme Court in the case of Hamdard (Wakf) Laboratories VS CCE, Meerut 1999 (113) E.L.T. 20 (S.C.) has observed that - “Beverages are liquids for drinking, other than water, it may be consumed neat or after dilution”