{"id":3799,"date":"2025-12-21T19:46:56","date_gmt":"2025-12-21T19:46:56","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3799"},"modified":"2025-12-21T19:46:58","modified_gmt":"2025-12-21T19:46:58","slug":"gst-aar-wb-ruling-dated-09-12-2025-gst-exemption-for-household-water-data-collection-services","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/gst-aar-wb-ruling-dated-09-12-2025-gst-exemption-for-household-water-data-collection-services\/","title":{"rendered":"GST AAR WB Ruling Dated 09\/12\/2025 &#8211; GST exemption for Household Water Data Collection Services"},"content":{"rendered":"\n<p>\u00a0<em>Case of Chhanda Bhattacharya, AAR West Bengal Ruling Dated 9<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0AAR 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1ysYiMcxeBNUNDCEp7G1t57TmHJ8Djlg6\/view?usp=sharing\"><em>(Link: AAR West Bengal Ruling Dated 09\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Case of Chhanda Bhattacharya, AAR West Bengal Ruling Dated 9th\u00a0December 2025.\u00a0AAR held that the collection of household data for Functional [&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-3799","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 09\/12\/2025 - GST exemption for Household Water Data Collection Services - Bhatia Bhola &amp; 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