Gst on works contract by Government authority

This query is : Resolved

Brijesh Bhatt (Querist)
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20 September 2022 Max Infra (PSU) is making a thermal project in UP.
As per MOU between Max Infra and UP Irrigation Department ( Government Authority) water will be supplied by the Irrigation department to Max Infra and necessary structure i.e. CC Line, Sediment Tank, Canal etc will be made by Irrigation department along with their maintenance and the payment for all this construction and maintenance will be done by Max Infra to Irrigation Department.
As this transaction falls under works contract service
So, Queries:-
1) Can exemption from GST can be claimed under entry no. 4 of Notification No. 12/2017 CTR in the form of ANY ACTIVITY done by the Government Authority to supply water
2) Will this transaction fall under Sec. 7(2)(b) of CGST Act, 2017 and hence exempted from GST

Please provide any AAR / Judgement for the same

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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20 September 2022 1 yes, exemption can be claimed under entry no. 4 of Notification No. 12/2017 CTR in the form of ANY ACTIVITY done by the Government Authority to supply water.
2 yes it will fall under the section.

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