BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
In many parts of India, water tanker services are a daily necessity. Whether it’s for residential, commercial, or industrial use, tankers play a key role in delivering water where municipal supply falls short. But is Goods and Services Tax (GST) applicable on this essential service? This blog breaks down the rules around gst on water tanker supply, when it’s taxable, and when it’s exempt.
| Water Type | GST Applicability |
|---|---|
| Drinking water (non-branded) | ❌ Exempt |
| Non-potable water (for construction, cleaning, etc.) | ✅ Taxable at 18% |
| Branded packaged drinking water | ✅ Taxable at 18% |
| Ice or chilled water in tankers | ✅ Taxable at 18% |
| Service | GST Rate | HSN Code |
|---|---|---|
| Drinking water tanker (non-branded) | Exempt | 2201 |
| Non-potable water tanker | 18% | 2201 |
| Packaged/branded water delivery via tanker | 18% | 2202 |
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This distinction is important when calculating gst on water tanker billing, especially for builders, commercial users, and industrial plants.
Also Know About – Water Supply SAC Code
| Water Usage | GST Applicable? | Remarks |
|---|---|---|
| Residential drinking water supply via tanker | ❌ No | Unbranded, non-packaged drinking water |
| Packaged drinking water (Bisleri, etc.) | ✅ Yes, 18% | GST applies even if sold via tanker |
| Tanker water for factory cooling use | ✅ Yes, 18% | Considered industrial use |
Understanding the gst on water tanker supply ensures compliance and correct invoicing for both small vendors and large-scale suppliers serving industrial and residential areas.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.