{"id":3790,"date":"2025-12-21T19:42:09","date_gmt":"2025-12-21T19:42:09","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3790"},"modified":"2025-12-21T19:42:10","modified_gmt":"2025-12-21T19:42:10","slug":"gst-aar-wb-ruling-dated-10-12-2025-essential-hospital-support-services-held-gst-exempt-for-meeting-pure-service-criteria","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/gst-aar-wb-ruling-dated-10-12-2025-essential-hospital-support-services-held-gst-exempt-for-meeting-pure-service-criteria\/","title":{"rendered":"GST AAR WB Ruling Dated 10\/12\/2025 &#8211; Essential Hospital support services held GST Exempt for meeting \u201cPure Service\u201d Criteria\u00a0"},"content":{"rendered":"\n<p><em>Case of Ex Servicemen Settlement Society, AAR West Bengal Ruling Dated 10<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0AAR ruled that the security and scavenging services being supplied by the applicant to Government of West Bengal hospitals qualify as pure services related to functions entrusted under Articles 243G and 243W. Accordingly, such services fall under Serial No. 3 of Notification 12\/2017 and are exempt from GST.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1Iv2VRjHiNvHY_PSpuGnhEgln2TequC2Q\/view?usp=sharing\"><em>(Link: AAR West Bengal Ruling Dated 10\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Ex Servicemen Settlement Society, AAR West Bengal Ruling Dated 10th\u00a0December 2025.\u00a0AAR ruled that the security and scavenging services [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-3790","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR WB Ruling Dated 10\/12\/2025 - Essential Hospital support services held GST Exempt for meeting \u201cPure Service\u201d Criteria\u00a0 - Bhatia Bhola &amp; 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