GST Rates for Jal Jeevan Mission Work by MJP: AAR Maharashtra Ruling

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 Not...