A GSTN holder, entered in an agreement to facilitate the water from his water well in agricultural land . High way work is going on where agri. land is situated. contractor (purchaser) has agreed to bring his own tanker at point of ele. pump line and get water filled in his tanker. Per tanker amount is fixed. Supplier is not doing any work except putting ele. button on for pump.
Whether the receipt will be liable to be taxed under provisions of GST? Natural water is not liable to tax?
Kochar Asked question February 19, 2022