2024-VIL-141-AAR
  1. Home
  2. 2024-VIL-141-AAR

SGST Advance Ruling Authority

GST – Maharashtra AAR - Applicable rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran as a part of Jal Jeevan Mission allotted, performed & invoiced before 01.01.2022 – HELD – the “Technical Consultancy for Project Development and Management support services”, provided by the applicant to the MJP for its Water supply schemes where time of supply is on or before 31-12-2021, are covered by the exemption entry at Sr No. 3 of the exemption notification No 12/2017-Central Tax (Rate), dated 28th June 2017 - The supply is Nil rated, being exempted under Entry at Sr No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 – Ordered accordingly - Applicable rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran as a part of Jal Jeevan Mission which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022 – HELD – the supply is taxable at rate of 18%, being covered by Entry at Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017-Central Tax (Rate), dated 28th June 2017 - Applicable rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran as a part of Jal Jeevan Mission which is allotted, performed & invoiced after 01.01.2022) – HELD – the supply is taxable at rate of 18%, being covered by Entry at Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017-Central Tax (Rate), dated 28th June 2017 - Recipient of service within the meaning of Section 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 and after 01.01.2022 – HELD – it is held that The Maharashtra Jeevan Authority [The Maharashtra Jeevan Pradhikaran] is the recipient of service.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

VILGST-TAX CONNECT WEBINAR
19th July 2025

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?