https://www.taxtmi.com/caselaws?id=765752 The AAR, West Bengal ruled that supply of manpower services comprising junior engineers and data entry operators to the Public Health Engineering Department for the Jal Jeevan Mission project qualifies as "pure services" under Serial No. 3 of Notification 12/2017-Central Tax (Rate). The Authority held that these services, provided to the State Government for water supply functions covered under the Eleventh and Twelfth Schedules of the Constitution relating to Panchayat and municipal functions, are exempt from GST payment under the specified notification. en-us Tue, 14 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765752 The AAR, West Bengal ruled that supply of manpower services comprising junior engineers and data entry operators to the Public Health Engineering Department for the Jal Jeevan Mission project qualifies as "pure services" under Serial No. 3 of Notification 12/2017-Central Tax (Rate). The Authority held that these services, provided to the State Government for water supply functions covered under the Eleventh and Twelfth Schedules of the Constitution relating to Panchayat and municipal functions, are exempt from GST payment under the specified notification. Case-Laws GST Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765752