GST AAR WB Ruling Dated 10/12/2025 – GST Exemption limited to Manpower-Based Municipal Services

Case of Shubhabrata Chowdhury, AAR West Bengal Ruling Dated 10th December 2025. AAR ruled that manpower-related services qualify as pure services under Entry 3. For all remaining maintenance-related services, exemption under Entry 3A applies only if the goods component does not exceed 25%. If it exceeds 25%, the services are taxable as per Notification 11/2017. 

(Link: AAR West Bengal Ruling Dated 10/12/2025)

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