Tax classification for packaged drinking water applies to large-volume bottles, imposing GST as prescribed until expiry. Drinking water packaged in 20 litre bottles is subject to GST at 12% under Schedule 2 until 21 September 2025; the schedule entry was inserted by notification no. 7/2018 (25 January 2018) and prescribes the tax incidence and applicable rate for supply of these goods during the specified period.