18% GST on treated sewage water for industrial use

The Maharashtra Authority of Advance Rulings has said purified or treated sewage water for industrial use will be charged goods and service tax at18%, triggering yet another classification issue as natural water is tax-exempt.
The authority has reasoned that the treated water here is purified water. It is used within the applicant's factory - Rashtriya Chemicals & Fertilisers Ltd in this case - and the excess is sold to Bharat Petroleum for industrial use.