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AAR Weekly Flashback: 14 To 20 December 2025

Mariya Paliwala
By Mariya Paliwala
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AAR Weekly Flashback: 14 To 20 December 2025

Here’s an Authority of Advance Ruling (AAR) weekly flashback from 14 to 20 December, 2025. GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR Applicant’s Name: SHUBHABRATA CHOWDHURY The West Bengal Authority for Advance Ruling (AAR) has clarified the GST treatment of operation and maintenance (O&M) services provided…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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