Case of Chhanda Bhattacharya, AAR West Bengal Ruling Dated 9th December 2025. AAR held that the collection of household data for Functional Household Tap Connections (FHTCs) using mobile applications or other instruments constitutes pure services provided to the State Government in relation to functions entrusted to Panchayats and Municipalities. As such, these services fall within Entry 3 of Notification 12/2017 (Rate) and are exempt from GST.