GST Rates for Jal Jeevan Mission Projects by Maharashtra Jeevan Pradhikaran

In re Geospatial Studio LLP (GST AAR Maharashtra) In the case of Geospatial Studio LLP (GST AAR Maharashtra), the Advance Ruling Authority addressed several questions regarding the applicable GST rates for work under the Jal Jeevan Mission, managed by Maharashtra Jeevan Pradhikaran (MJP). For work allotted, performed, and invoiced before January 1, 2022, the service is exempt from GST under Entry No. 3 of Notification No. 12/2017-CT (Rate) dated June 28, 2017. For work allotted before January 1, 2022, but performed and invoiced after this date, the GST rate is 18% (9% CGST and 9% SGST) as per ...