In re Rimita Mukherjee (GST AAR West Bangal)
The Authority for Advance Ruling (AAR), West Bengal, considered an application filed by an entity engaged in digital and technical consultancy services for water distribution networks under the Public Health Engineering Department (PHED), Government of West Bengal. The applicant sought clarification on whether its services, provided under various work orders, would qualify as exempt under Entry 3 of Notification No. 12/2017 – Central Tax (Rate), which grants a nil GST rate on certain pure services supplied to government authorities in relation to functions entrusted to Panchayats or Municipalities under Articles 243G and 243W of the Constitution.
The applicant’s business activities include digitalization and monitoring of mega schemes, enhancement of the Jalmitra application, digitization of piped water supply schemes, collection and scanning of distribution drawings, GIS tool development, data management, organizing orientation programs for Implementation Support Agencies (ISAs) and District Project Management Unit (DPMU) engineers, and other technical consultancy services related to water distribution networks. It also intended to engage in field-level data acquisition, mobile and web application development for generating Unique Tap Water Identity (UTWID) numbers, upkeep and hosting of a WhatsApp bot platform, preparation of maps, and other technical services in support of PHED operations. The applicant submitted its application under Section 97(1) of the GST Act and provided relevant work orders for consideration.
