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% CGST and 9% SGST) under Notification No. 11/2017-Central tax (Rate). For services allotted, performed, and invoiced after 01.01.2022, the same 18% rate applies. The service receiver, as defined under Section 2(93) of CGST/MGST Act, is the Maharashtra Jeevan Authority for both pre and post-01.01.2022 services. However, questions regarding whether MJP’s appointment as an agency for water supply schemes constitutes a sovereign function under the Constitution were deemed outside the GST Act’s purview.
Question 1: What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran (‘MJP’) as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?
Maharashtra GST ARA Order in Primove Infrastructure Development Consultants Private Limited, Application No. 20 of 2023-24.
