GST on providing Treated water to public in villages

As per Notification 12/2017 CT (R) Services provided by charitable trust registered under section 12AA of Income Tax, 1961 is EXEMPTED.


Charitable activities have been defined under that notification. 'Charitable activities’ means the activities relating to:
Public health by way of
Care and counseling of
Terminally ill persons or persons with severe physical or mental disability;
Persons inflicted with HIV or AIDS;
Person addicted to a dependence forming substance such as narcotics, drugs or alcohol; or
Public awareness of preventive health, family planning or prevention of HIV infection;
Advancement of religion, spirituality of yoga
Advancement of education programs or skill development relating to,-
Abandoned, orphaned or homeless children
Physically or mentally abused and traumatized persons
Prisoner, or
Persons over the age of 65 years residing in rural areas.
Preservation of environment including watershed, forests, and wildlife.
Exempted from the GST

Thanks,

In the above list, providing water is not covered, hence the activity taken up will be taxed under GST?