In re Nisarga Consultancy (GST AAR Maharashtra)
In the case of Nisarga Consultancy (GST AAR Maharashtra), the Advance Ruling Authority examined the GST rates for work under the Jal Jeevan Mission managed by Maharashtra Jeevan Pradhikaran (MJP). Work allotted, performed, and invoiced before January 1, 2022, is exempt from GST under Entry No. 3 notification no. 12/2017- Central Tax (Rate) dated June 28, 2017. For work allotted before January 1, 2022, but performed and invoiced after this date, the applicable GST rate is 18% (9% CGST and 9% SGST) according to 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 taxed at the same rate of 18%. The Maharashtra Jeevan Authority, formerly known as Maharashtra Jeevan Pradhikaran, is identified as the service receiver for grants received by MJP for services provided both before and after January 1, 2022. The authority did not address whether the appointment of MJP as an agency to implement water supply schemes constitutes a delegation of sovereign functions under the Constitution of India, as this question falls outside the provisions of section 97(2) of the GST Act, 2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
