Partner - Audit & Assistance
4825 Points
Joined December 2018
Ideally this would be exempt under HSN 2201 sl no. 99 of notification 02/2017-CTR.
Descripttion - Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container].
The transportation charges would be composite to the supply and also attract NIL tax rate.