water purchase

In my view, there is no GST on supply of water transported in the tanker. The waters supply is tanker is a composite supply of goods i.e water. There is no GST on supply of water.

It is exempted under notification 12/2017 

Transport charges also is exempted as the same is qualifies as composite supply of goods and the main supply in this case is goods (water) and Hence, transportation charges also exempted