https://www.taxtmi.com/caselaws?id=425805 The MP AAR ruled that Implementation Support Agency services provided under the Jal Jeevan Mission for PHE Department in Kargil District, Union Territory of Ladakh, qualify for NIL GST rating. The authority determined that the services meet all three conditions under S.No.3, Chapter 99 of Notification No. 12/2017-Central Tax(Rate): they constitute pure services without goods supply, are provided to a government entity, and relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 05 Apr 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425805 The MP AAR ruled that Implementation Support Agency services provided under the Jal Jeevan Mission for PHE Department in Kargil District, Union Territory of Ladakh, qualify for NIL GST rating. The authority determined that the services meet all three conditions under S.No.3, Chapter 99 of Notification No. 12/2017-Central Tax(Rate): they constitute pure services without goods supply, are provided to a government entity, and relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425805