M/s BCITS Pvt Ltd

1. Engagement of system integrator for implementation water revenue management system, creation and maintenance of database, spot billing/meter reading and bill distribution (MRBD) services for water supply & sewerage connections under the jurisdiction of Municipal Corporation, Gurugram is covered under which SAC of the GST Act, 2017?

2. Determination of the liability to pay tax on the above services means the rate ofoutput tax liability on above mentioned services?

3. Is this service exempt under clause 3 of notification 12/2017 dated 28.06.2017?