The West Bengal Authority for Advance Ruling (AAR) has held that supply of unskilled labour for special cleanliness drive for cleaning Ganga ghats would qualify as 'Pure Service'. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) it was observed that operation and maintenance services to various Corporations and Municipalities...