https://www.taxtmi.com/highlights?id=79997 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. en-us Thu, 01 Aug 2024 08:33:33 +0530 Thu, 01 Aug 2024 08:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79997 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. Highlights GST Thu, 01 Aug 2024 08:33:33 +0530 https://www.taxtmi.com/highlights?id=79997