https://www.taxtmi.com/caselaws?id=435864 The AAR Haryana ruled that services provided by a system integrator to Municipal Corporation Gurugram for water revenue management system implementation, database creation and maintenance, and meter reading/bill distribution services constitute taxable supply under GST. The Authority determined these services are not "pure services" exempt under notification 12/2017 clause 3, as they are support/add-on activities rather than integral functions entrusted to municipalities under Article 243W of the Constitution. The services attract 18% GST under SAC Code 998633, with no exemption available. en-us Fri, 14 Oct 2022 00:00:00 +0530 Mon, 14 Apr 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435864 The AAR Haryana ruled that services provided by a system integrator to Municipal Corporation Gurugram for water revenue management system implementation, database creation and maintenance, and meter reading/bill distribution services constitute taxable supply under GST. The Authority determined these services are not "pure services" exempt under notification 12/2017 clause 3, as they are support/add-on activities rather than integral functions entrusted to municipalities under Article 243W of the Constitution. The services attract 18% GST under SAC Code 998633, with no exemption available. Case-Laws GST Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435864