Gst on water supply by tanker

Whether it is drinking water or not?
Tanker supplied to whom? Manufacturer or construction or trader or personal home purpose????

Water - Mineral & Aerated (18)

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]. Water sold in Tanker is applicable to NIL Rate of Tax

HSN Code 22011010, 22011020

Rate : NIL

Date - 28/06/2017

Sir

A company regularly purchases water from one supplier by tanker for drinking and other purposes of their unit. 

the supplier issued a bill to the customer  and mentioning the descripttion column  as " water supply charges" y and no gst was mentioned in the bill

water supply is free from gst

in this case two items  are involved i) supply of water ii) transport charges of water

supply of water is free from gst.... but what about the charges of  transport of water...   whether gst is applicable or not ... if applicable what is the percentage...

the supplier has not shown the two items seperately in his bill... how the transport charges will calculate