Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt from GST if time of supply is before 01.01.2022. MJP, established by Maharashtra State Legislature, qualifies as 'Governmental Authority' for exemption purposes before 01.01.2022. Funds received through PFMS indicate services supplied to Central and State Governments, not MJP. After 01.01.2022, services to MJP for constitutional functions of State and Central Governments are taxable.
Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt from GST if time of supply is before 01.01.2022. MJP, established by Maharashtra State Legislature, qualifies as 'Governmental Authority' for exemption purposes before 01.01.2022. Funds received through PFMS indicate services supplied to Central and State Governments, not MJP. After 01.01.2022, services to MJP for constitutional functions of State and Central Governments are taxable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
