Gst on water supply through tanker

No GST on water supply through tanker.

Sir any hsn code

In term of Notification 12/2017 CT (r) It's Exempted when it is supply on behalf of Govt .(MC) .

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or Local Authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any
function entrusted to a municipality under Article 234W of the Constitution is Exempted.

But here the Railway is using the water tanker for its own use , not in public utility hence it is taxable.