Explanation:

WATER in Indian constitution (not in Concurrent List)

• Article 262
• Entry 17 in the State List
• Entry 56 in the Union List

Article 262- Adjudication of disputes relating to waters of inter State Rivers or river valleys
Parliament may by law provide for the adjudication of any dispute or complaint with respect to the use, distribution or control of the waters of, or in, any inter State river or river valley
Notwithstanding anything in this Constitution, Parliament may by law provide that neither the Supreme Court nor any other court shall exercise jurisdiction in respect of any such dispute or complaint as is referred to in clause (1) Coordination between States
The provision under Entry 17-State List, makes water a state subject, however, the second provision via Entry 56 in the Union List allows regulation and development of water under the control of the Union declared by parliament to be expedient in the public interest.
Further, Article 262 explicitly grants parliament the right to legislate over the matters in Entry 56, and also gives it primacy over the Supreme Court.
While water supplies, irrigation and canals, drainage and embankments and storage fall in the State List, issues like development of inter-state rivers come under the Union List.