GST on Technical Consultancy for Jal Jeevan Mission Work: Exemption and Applicability Explained
The Maharashtra Authority for Advance Ruling (AAR) recently clarified GST applicability for technical consultancy services under the Jal Jeevan Mission (JJM) provided by M/s. The Nisarga Consultancy to Maharashtra Jeevan Pradhikar (MJP).
Key Rulings:
- No GST on Work Before January 1, 2022:
Services performed and invoiced before January 1, 2022 are exempt from GST.
Exemption applies as per Notification No. 12/2017-Central Tax (Rate), Serial No. 3, dated June 28, 2017, covering specified government-related projects.
- 18% GST on Services Post-January 1, 2022:
For services provided and invoiced after January 1, 2022, an 18% GST rate applies.
This is in accordance with Notification No. 11/2017-Central Tax (Rate), Sr. No. 21, Heading 9983(ii).
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For detailed information, you can access the Official Judgment Copy herehttps://t.co/0TadE80xBz
