GST Rate for Jal Jeevan Mission Work: AAR Maharashtra Ruling

In re Primove Infrastructure Development Consultants Private Limited (GST AAR Maharashtra) In the case of Primove Infrastructure Development Consultants Private Limited (GST AAR Maharashtra), several GST-related queries were addressed. For work allotted by Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, the tax rate varies based on the timeline of performance and invoicing. Services performed and invoiced before 01.01.2022 are exempt under Notification No. 12/2017-Central tax (Rate). Work allotted before but performed and invoiced after 01.01.2022 is taxable at 18% (9% ...