Pure services related to drinking water to Govt Dept exempt from GST

In re C M S Engineering Concern (AAR West Bengal)

Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax?

Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST vide entry serial number 3 of the Notification No. 1136 F.T. dated 28.06.2017 [corresponding central Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017], as amended from time to time.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL

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