GST on Supply of drinking water at concessional rate by charitable organisation

In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh) Question: Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017? Sl.No.99. “Intra state supplies of Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container]” Answer: The said supply is not covered under exemption as explained s...