30 GST Exemption on Digitalization and Technical Consultancy Services under Jal Jeevan Mission: Facts of the matter: The applicant was engaged in providing a bundle of services to the Public Health Engineering authorities of the State Government in connection with implementation of the Jal Jeevan Mission (JJM). The scope of work broadly included: Digitalisation and monitoring of mega water supply schemes Enhancement and maintenance of the Jal Mitra mobile application Digitisation of Piped Water Supply (PWS) schemes Collection, scanning and digitisation of physical drawings Development of GIS-based tools and data management systems Field-level data acquisition and mapping of water distribution networks Development of mobile/web applications, UTWID gene.......