Pure Consultancy Services for Water Distribution Networks Exempted from GST

In re Rimita Mukherjee (GST AAR West Bangal) The Authority for Advance Ruling (AAR), West Bengal, considered an application filed by an entity engaged in digital and technical consultancy services for water distribution networks under the Public Health Engineering Department (PHED), Government of West Bengal. The applicant sought clarification on whether its services, provided under various work orders, would qualify as exempt under Entry 3 of Notification No. 12/2017 – Central Tax (Rate), which grants a nil GST rate on certain pure services supplied to government authorities in relation to ...