https://www.taxtmi.com/caselaws?id=756359 The Maharashtra AAR ruled that technical consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission qualify for GST exemption under notification 12/2017-Central Tax (Rate) entry 3 for supplies with time of supply on or before 31.12.2021. The AAR held MJP is a governmental authority as it was established by Maharashtra State legislature. However, services supplied after 01.01.2022 would not qualify for exemption due to amendment of the notification removing relevant exemption provisions. en-us Wed, 24 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756359 The Maharashtra AAR ruled that technical consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission qualify for GST exemption under notification 12/2017-Central Tax (Rate) entry 3 for supplies with time of supply on or before 31.12.2021. The AAR held MJP is a governmental authority as it was established by Maharashtra State legislature. However, services supplied after 01.01.2022 would not qualify for exemption due to amendment of the notification removing relevant exemption provisions. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756359