What is the rate of GST on water supply through tanker for the purpose of building construction?

Reply—Services by way of Transportation of goods by road is exempt under GST except the services of-

(i) Goods Transportation agency— GTA services provided to specified persons is covered under reverse charge mechanism, however GTA has an option to charge 12% GST on all outward supply. Rate under RCM is 5%.

(ii) Courier agency (18% GST)

Thus, transportation service of Water through tanker is exempt from GST whether it is for civil work or industrial work.

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is also exempted under S.No.99 Sch. under HSN 2201