"The information examined by the Commission confirms that the bombing of (the Ain al-Fijeh) spring was carried out by the Syrian Air Force," the UN Commission of Inquiry on Syria said in a report.
The report, which was presented to the UN Human Rights Council today, dismissed regime allegations that rebels had contaminated the water.
Around 5.5 million people in Damascus and its suburbs were cut off from water when fighting intensified in Wadi Barada near the Syrian capital in late December.
The UN commission, which has never been granted access to Syria and bases its reports on interviews and documents, said it had found no "indications that the water was contaminated" before the spring was bombed on December 23.
"On the contrary, interviewees say that Wadi Barada residents used water up until the bombing of 23 December and no one experienced any symptoms of contamination," the report said.
Following the bombing, the water was contaminated after shrapnel damaged fuel and chlorine storage facilities, it said.
"While the presence of armed group fighters at (the Ain al-Fijeh) spring constituted a military target, ... The damage caused ... Was grossly disproportionate to the military advantage anticipated or achieved," it said.
"The attack amounts to the war crime of attacking objects indispensable for the survival of the civilian population, and further violated the principle of proportionality in attacks," the report concluded.
At the end of January, Syria's army regained control of Wadi Barada, which rebels first seized in 2012.
More than 320,000 people have been killed and millions forced to flee their homes since Syria's conflict erupted in March 2011, as protests against President Bashar al-Assad morphed into war following a government crackdown.
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