TaxTMI 
TaxTMI 
Whether own water transported through tankers from one place to another will be treated as a transport contract under GST or as a water distribution service. Both have different rates for GST. This is not a supply but pure service contract.
GST rate for transportation of water
22 Feb 2020 
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Water distribution service classification affects GST rate; transporting own water by own tanker may be self service and not taxable.
The document addresses whether transporting one's own water by tanker is a transport contract or falls under water distribution service (service code 996921). Replies state water distribution normally attracts the notified GST for distribution services, while movement by Goods Transport Agencies follows separate rates. Crucially, if the tanker and transport are owned and used by the water owner, this may be characterised as self service, not a supply, and thus not subject to GST. (AI Summary)
The document addresses whether transporting one's own water by tanker is a transport contract or falls under water distribution service (service code 996921). Replies state water distribution normally attracts the notified GST for distribution services, while movement by Goods Transport Agencies follows separate rates. Crucially, if the tanker and transport are owned and used by the water owner, this may be characterised as self service, not a supply, and thus not subject to GST. (AI Summary)