Contract Service related to water quality monitoring and management amounts to pure service, Exempt from tax: AAR

Contract Service Related to Water Quality Monitoring and Management Amounts to Pure Service, Exempt from Tax: AAR The Authority for Advance Rulings (AAR) has ruled that contract services related to water quality monitoring and management amount to "pure service" and are therefore exempt from tax. This decision provides clarity on the taxability of specific services in the environmental and public utility sectors. The AAR's interpretation suggests that services directly contributing to public welfare, without significant supply of goods, may qualify for tax exemptions, benefiting entities involved in such activities.