Case Law Details
Case Name : In re Rimita Mukherjee (GST AAR West Bengal)
Appeal Number : Advance Ruling Order No. 15/WBAAR/2024-25
Date of Judgement/Order : 11/12/2024
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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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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