https://www.taxtmi.com/caselaws?id=783443 The West Bengal AAR held that the applicant's activities for the State PHE Directorate-digitalisation and monitoring of water supply schemes, enhancement of applications, digitisation of drawings, GIS-based data management, technical consultancy, and related orientation programmes-constitute "pure services" with no supply of goods. As these services support implementation of the Jal Jeevan Mission and are directly connected to supply of safe drinking water, they relate to functions under Entry 11 of the Eleventh Schedule and Entry 5 of the Twelfth Schedule to the Constitution. Accordingly, they fall under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST. en-us Tue, 09 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783443 The West Bengal AAR held that the applicant's activities for the State PHE Directorate-digitalisation and monitoring of water supply schemes, enhancement of applications, digitisation of drawings, GIS-based data management, technical consultancy, and related orientation programmes-constitute "pure services" with no supply of goods. As these services support implementation of the Jal Jeevan Mission and are directly connected to supply of safe drinking water, they relate to functions under Entry 11 of the Eleventh Schedule and Entry 5 of the Twelfth Schedule to the Constitution. Accordingly, they fall under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783443