GST payable on web based spot billing & collection of payment services for water supply

in re  BCITS Pvt Ltd (GST AAR Haryana) BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram. It is observed that in the present matter the water distribution system is under the control of Municipal Corporation, Gurugram. The function of water supply to the public at large has been entrusted to MCG by the Government of Haryana. In the notification no. 12/2017 CT (Rate) dated 28.06.2017 nil rate of tax is applicable on pure services provided to the Local Authority by way of any activity in relati...