2025-VIL-212-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR - Exemption for Pure Services under Notification No. 12/2017-Central Tax (Rate) – Applicant is engaged in providing various services to the Public Health Engineering Department (PHED) of the Government of West Bengal - Whether the services of field level data validation of FHTC and organizing orientation programs are classifiable under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) – HELD - The services provided by the applicant are "pure services" as they do not involve any supply of goods and are provided to the Government of West Bengal represented by the PHED. Further, these services are in relation to the functions entrusted to Panchayats under Article 243G and Municipalities under Article 243W of the Constitution, specifically the function of "drinking water" as mentioned in the Eleventh and Twelfth Schedules. Therefore, the services satisfy all the conditions required for exemption under Sl. No. 3 of the Notification – Ordered accordingly - Whether the potential services of collecting different components of Piped Water Supply Schemes (PWSS) and land information are classifiable under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) – HELD - Similar to the other services, the potential services of collecting PWSS components and land information are also "pure services" provided to the Government of West Bengal represented by the PHED, and are in relation to the function of "drinking water" entrusted to Panchayats and Municipalities under the Constitution. Hence, these services also qualify for exemption under Sl. No. 3 of the Notification.
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