Construction water
And mineral water
Waters, including natural or artificial mineral waters and aerated not added other sweetening matter nor flavoured is taxed at 18% under GST. Hence, the GST rate for packaged mineral water is fixed at 18%.
Also, water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is not taxable under GST. Hence, unpackaged water and unprocessed water is tax free under GST.
CAclubindia
