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 to municipal corporations and municipalities, ruling that only manpower-based “pure services” are fully exempt from GST, while other O&M contracts involving machinery and vehicles will qualify for exemption only if the value of goods supplied does not exceed 25% of the total contract value. Security, Scavenging Services Provided to Government Hospitals Exempt from GST: AAR Applicant’s Name: Ex Servicemen Resettlement Society The West Bengal Authority for Advance Ruling (WBAAR) has ruled that security and scavenging services supplied to government-run medical colleges and hospitals qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017-Central Tax (Rate). GST Sponsorship Services: Section 8 Companies Classified as ‘Body Corporate’, Forward Charge Applies from January 2025: AAR Applicant’s Name: Mining Geological And Metallargical Institute of India The West Bengal Authority for Advance Ruling (WBAAR) has held that a Section 8 not-for-profit company qualifies as a “body corporate” under GST law and must discharge GST on sponsorship services under the forward charge mechanism, following amendments notified in January 2025. 5% GST Payable On Homoeopathic Medicaments: AAR Applicant’s Name: Sett Dey And Co Homoeo Lab The West Bengal Authority for Advance Ruling (WBAAR) has ruled that 5% GST is payable on Homoeopathic Medicaments. GST Exemption On Business Transfer as Going Concern: AAR Applicant’s Name: Horizen Edge Technologies Private Limited The West Bengal Authority for Advance Ruling (WBAAR) has ruled that the transfer of business assets and liabilities from a proprietorship firm to a newly incorporated company, when carried out as a going concern, qualifies as an exempt supply under the Goods and Services Tax (GST) law. GST Exemption Available on PHED’s Jal Jeevan Mission Support Services: AAR Applicant’s Name: Amit Kumar Mukherjee The West Bengal Authority for Advance Ruling (WBAAR) has ruled that a wide range of data validation, GIS mapping, survey, and training-related services provided to the Public Health Engineering Directorate (PHED), Government of West Bengal, under the Jal Jeevan Mission (JJM) qualify as ‘pure services’ and are therefore exempt from GST under Entry 3 of Notification No. 12/2017–Central Tax (Rate). Flipkart’s Road Transport Services Qualify as GTA: AAR Applicant’s Name: Flipkart India Private Limited The West Bengal Authority for Advance Ruling (AAR) has delivered a ruling clarifying the GST implications of road transportation services proposed to be offered through e-commerce platforms, holding that the Flipkart’s Road Transport Services qualify as Goods Transport Agency (GTA) services and are eligible for GST exemption when provided to unregistered customers. Aerated Beverages Served in Hotel Restaurants Taxable at 18% as Composite Restaurant Service: AAR Applicant’s Name: Summit Hotels & Resorts Private Limited The West Bengal Authority for Advance Ruling (WBAAR) has held that aerated beverages served in a hotel restaurant—whether supplied along with food or ordered independently—constitute a composite supply of restaurant service and are taxable at 18% GST (9% CGST + 9% SGST), provided the supply is made for consumption within the restaurant or through room service

AAR Weekly Flashback: 14 To 20 December 2025

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