https://www.taxtmi.com/caselaws?id=783391 The AAR held that the applicant's activities of collecting household-level data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services, with no supply of goods involved. These services are integrally connected to supply of safe and quality drinking water through piped water supply schemes and relate to functions under serial no. 11 of the Eleventh Schedule to Article 243G and serial no. 5 of the Twelfth Schedule to Article 243W. Accordingly, the services are classifiable under serial no. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 (as amended), and are exempt from GST. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 13:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783391 The AAR held that the applicant's activities of collecting household-level data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services, with no supply of goods involved. These services are integrally connected to supply of safe and quality drinking water through piped water supply schemes and relate to functions under serial no. 11 of the Eleventh Schedule to Article 243G and serial no. 5 of the Twelfth Schedule to Article 243W. Accordingly, the services are classifiable under serial no. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 (as amended), and are exempt from GST. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783391