GST Classification of Technical Services for Water Distribution Projects

In re Rimita Mukherjee (GST AAR West Bengal)

In the case of Rimita Mukherjee (GST AAR West Bengal), the Authority examined whether technical services provided to the Public Health Engineering Directorate (PHED), Government of West Bengal, qualify as “pure services” exempt from GST under Notification No. 12/2017-Central Tax (Rate).

The applicant was engaged in various technical activities, including designing and developing monitoring systems, GIS mapping, and data management, to support water distribution under the Jal Jeevan Mission. The scope o

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