https://www.taxtmi.com/caselaws?id=783390 The WB AAR held that the applicant's activities relating to field-level data validation of Functional Household Tap Connections, organizing orientation programmes on functionality assessment (Jal Mitra application), evaluation of performance under Jal Jeevan Mission, and collection/visualization of piped water supply scheme components constitute "pure services" without any element of supply of goods. As these services are provided in relation to implementation of Jal Jeevan Mission and are intrinsically connected with supply of safe drinking water, they fall within functions listed in Entry 11 of the Eleventh Schedule and Entry 5 of the Twelfth Schedule to the Constitution. Accordingly, they are classifiable under Sl. No. 3 of Notification No. 12/2017-CT(R) and eligible for exemption from GST. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 13:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783390 The WB AAR held that the applicant's activities relating to field-level data validation of Functional Household Tap Connections, organizing orientation programmes on functionality assessment (Jal Mitra application), evaluation of performance under Jal Jeevan Mission, and collection/visualization of piped water supply scheme components constitute "pure services" without any element of supply of goods. As these services are provided in relation to implementation of Jal Jeevan Mission and are intrinsically connected with supply of safe drinking water, they fall within functions listed in Entry 11 of the Eleventh Schedule and Entry 5 of the Twelfth Schedule to the Constitution. Accordingly, they are classifiable under Sl. No. 3 of Notification No. 12/2017-CT(R) and eligible for exemption from GST. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783390