a. Clean water is not yet ready to drink; and / or
b. Clean water is ready to drink (water) not including bottled water. Bottled water is water that has been treated with special treatment
and packaged in bottles or other packaging, and meets the requirements of drinking water (drinking water refill).
Employers that delivers clean water is required to report his attempt to be confirmed as a Taxable Person in accordance with the provisions of the legislation and must issue a tax invoice in accordance with the provisions of perturan legislation in the field of taxation.
Input tax on the acquisition of taxable goods / or taxable services used to produce clean water can not be credited.
Source: Government Regulation No. 40 Year 2015
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