Survey & Design Services for Government Water Supply Schemes Exempt from GST

In re Shyama Chatterjee (GST AAR West Bangal)

The GST Authority for Advance Rulings (AAR) West Bengal examined whether the services provided by Shyama Chatterjee, involving survey, design, and preparation of detailed project reports (DPRs) for water supply schemes, qualify as “pure services” under GST Notification No. 12/2017-CT(R). The applicant received various work orders from municipalities and government bodies in West Bengal, Assam, and Madhya Pradesh. The AAR considered three key criteria: whether the services are pure services (excluding any supply of goods), wh

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