Judgement

Authority holds that GIS mapping, surveys and orientation programmes etc. for Jal Jeevan Mission qualify as exempt pure services.

AAR Grants GST Exemption to PHED Digital Water-Supply Projects: All Services Classified as Pure Services

Authority rules that manpower supplied to State-run hospitals directly supports constitutional health functions, qualifying for NIL GST under Entry 3 of Notification 12/2017.

WB AAR Declares Security & Scavenging Services for Govt Hospitals as Pure Services, Fully GST-Exempt

Authority holds that geo-tagged household-survey services for Jal Jeevan Mission qualify as pure services to State Government, attracting NIL GST

AAR: Data-Collection Work for Tap-Connection Mapping Treated as Pure Services; GST Fully Exempt

Articles

The latest edition gives detailed insights into the legal provisions and recent developments related to the registration.

ICAI Releases Third Edition of its Handbook on Registration Under GST

Authorityest holds that MGMI, though a Section 8 non-profit, is a “body corporate” for GST; sponsorship services taxable under forward charge after 2025 amendment.

AAR: Section 8 Company Supplying Sponsorship Services Is a “Body Corporate”; GST Payable Under Forward Charge

The new edition of the Handbook is updated with the latest legal provisions, notifications, circulars, and orders issued until November 26, 2025.

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AAR Grants GST Exemption to PHED Digital Water-Supply Projects: All Services Classified as Pure Services

WB AAR Declares Security & Scavenging Services for Govt Hospitals as Pure Services, Fully GST-Exempt

AAR: Data-Collection Work for Tap-Connection Mapping Treated as Pure Services; GST Fully Exempt

ICAI Releases Third Edition of its Handbook on Registration Under GST

AAR: Section 8 Company Supplying Sponsorship Services Is a “Body Corporate”; GST Payable Under Forward Charge

ICAI Releases its Second Edition of Handbook on Advance Ruling Under GST