{"id":74594,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"aar-jjm-digitalisation-and-monitoring-services-treated-as-pure-services-gst-exempt-under-notification-12-2017-ct-serial-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74594","title":{"rendered":"AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12\/2017-CT, serial 3"},"content":{"rendered":"<p>AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12\/2017-CT, serial 3<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant&#39;s activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software\/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute &#8220;<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95092\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12\/2017-CT, serial 3Case-LawsGSTAAR held that the applicant&#8217;s activities for the State PHE Directorate under the JJM-comprising digitalisation and moni<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74594","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74594"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74594\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}