In re Fortress Infracon Limited And Yash Innovative Solutions LLP (JV) (GST AAR Maharashtra)
In the case of Fortress Infracon Limited and Yash Innovative Solutions LLP (JV), the GST Authority for Advance Rulings (AAR) Maharashtra provided clarity on the tax rates for works allotted by Maharashtra Jeevan Pradhikaran (MJP) under the Jal Jeevan Mission, a Government of India initiative. The key questions addressed include the tax rate for works allotted, performed, and invoiced at different periods relative to January 1, 2022. For work allotted, performed, and invoiced before January 1, 2022, the tax rate is nil under Notification No. 12/2017-Central Tax (Rate). However, for work performed and invoiced after January 1, 2022, but allotted before this date, the tax rate is 18% (9% CGST and 9% SGST) as per Notification No. 11/2017-Central Tax (Rate). The same 18% tax rate applies to work allotted, performed, and invoiced after January 1, 2022. Additionally, the Maharashtra Jeevan Authority (formerly Maharashtra Jeevan Pradhikaran) is identified as the service receiver for grants paid before and after January 1, 2022. The question regarding the delegation of sovereign functions to MJP was not addressed, as it falls outside the purview of section 97(2) of the GST Act, 2017.
