Case of Webel Support Multipurpose Services Cooperative Society Limited, AAR WB Ruling Dated 16th July 2025. AAR ruled that applicant is not eligible to avail the exemption vide notification 12/2017 (Rate) dated 28th June.2017, as sub-contractor to Webel Technology Limited (WTL) for providing pure labour service to Newtown Kolkata Development Authority (NKDA). The applicant should charge GST to client WTL in their invoice.