https://www.taxtmi.com/caselaws?id=765751 AAR held that technological support services provided to the Directorate of Public Health Engineering, Government of West Bengal, are exempt from GST. The services qualified as pure services without material transfer, provided to State Government for functions related to water supply entrusted to Panchayats/municipalities under Articles 243G/243W. Services included water quality management systems, mobile applications, GIS mapping, and technical consultancy for Jal Jeevan Mission. Divisional offices were deemed State Government entities, confirming exemption eligibility. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 04 Jun 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765751 AAR held that technological support services provided to the Directorate of Public Health Engineering, Government of West Bengal, are exempt from GST. The services qualified as pure services without material transfer, provided to State Government for functions related to water supply entrusted to Panchayats/municipalities under Articles 243G/243W. Services included water quality management systems, mobile applications, GIS mapping, and technical consultancy for Jal Jeevan Mission. Divisional offices were deemed State Government entities, confirming exemption eligibility. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765751