AAR held that the applicant's activities for the State PHE...

AAR held that the applicant's activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute "pure services" with no supply of goods. These services are directly in relation to supply of safe drinking water, a function covered under serial no. 11 of the Eleventh Schedule to Art. 243G and serial no. 5 of the Twelfth Schedule to Art. 243W. Accordingly, the services are classifiable under serial no. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.