GST Exemption Denied for Water Data Validation Due to Non-Qualification as Pure Services

In re Amit Kumar Mukherjee (GST AAR West Bangal) The Authority for Advance Ruling, West Bengal, examined an application filed under Section 97 of the GST Act by a registered entity engaged in multiple activities relating to water supply management for the Public Health Engineering Department (PHED) of the Government of West Bengal. The Authority clarified that references to the GST Act include both the CGST Act and the WBGST Act unless stated otherwise. The applicant performs field-level data validation of Functional Household Tap Connections (FHTC), organizes orientation programmes for Implem...