Court :
AAR Maharashtra
Brief :
The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, In Re [Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024] ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar ("MJP") as per of Jal Jeevan Mission ("JJM") which is a mission of Government of India performed & invoiced before January 01, 2022 as per Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("Exemption Notification"). Further, 18% GST is payable under Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 where work allotted by MJP as per of JJM if work is performed and invoiced after January 01, 2022 but which is allotted before January 01, 2022.
Citation :
Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024
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