Taxation of Water Quality Monitoring Services: Pure vs Composite Supplies

In re Sunanda Enviromental International Private Limited (GST AAR West Bengal) Kolkata, West Bengal: The West Bengal Authority for Advance Rulings (AAR) has issued a significant ruling concerning the Goods and Services Tax (GST) applicability on various contracts for services provided by Sunanda Environmental International Private Limited, primarily related to water quality monitoring and management. The ruling clarifies which services qualify as “pure services” exempt from tax and which constitute “composite supplies” subject to different tax treatments. Pure Services ...