GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR

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GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR

GST

Published on

16/12/2025

By Mariya Paliwala

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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…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ 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 her career as a freelance tax reporter in the leading online legal news companies.

GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR

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