https://www.taxtmi.com/forum/issue?id=116049 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. en-us Sat, 22 Feb 2020 17:54:02 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116049 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. Discussion-Forum GST Sat, 22 Feb 2020 17:54:02 +0530 https://www.taxtmi.com/forum/issue?id=116049