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 Entry No. 21, Heading 9983(ii) of Notification No. 11/2017-Central Tax (Rate). Similarly, work allotted, performed, and invoiced after January 1, 2022, is also taxed at 18% under the same notification entry. The Maharashtra Jeevan Authority is identified as the service receiver for grants received by MJP for services provided both before and after January 1, 2022. However, the authority did not address whether MJP’s appointment as an agency to implement water supply schemes constitutes a delegation of sovereign functions under the Constitution of India, as this issue falls outside the provisions of section 97(2) of the GST Act, 2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASH-TRA
QUESTIONS RAISED BY THE APPLICANT in application filed under Section 97 of the Central Goods and
Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017
[hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. GEOSPATIAL STUDIO
LLP the applicant, seeking an advance ruling in respect of the following questions.
1. What is the rate of tax in respect of work allotted by Maharash-tra 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?
2. What is the rate of tax in respect of work allotted by Maharash-tra Jeevan Pradhikaran (‘MJP’) as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022?
3 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 after 01.01.2022)?
4. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?
5. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of , amounts received as grants by MJP which are paid to the applicant on services provided after 01.2022?
6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of situation of India so as to hold that MJP has performed the function en-trusted under Article 243G & 243W of the Constitution of India?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the AGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same
