https://www.taxtmi.com/caselaws?id=760614 AAR Maharashtra ruled that technical consultancy services for water supply schemes under Jal Jeevan Mission are classifiable under SAC 998399 and taxable at 18% GST. Services supplied to Maharashtra Jeevan Pradhikaran with time of supply before 01.01.2022 qualify for exemption under notification entry 3, while services after 01.01.2022 do not qualify due to deletion of "Government Authority" from the exemption entry. The argument that services are effectively supplied to Central/State Government through PFMS payment system was rejected as speculative and unsupported by evidence. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 22 Oct 2024 17:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760614 AAR Maharashtra ruled that technical consultancy services for water supply schemes under Jal Jeevan Mission are classifiable under SAC 998399 and taxable at 18% GST. Services supplied to Maharashtra Jeevan Pradhikaran with time of supply before 01.01.2022 qualify for exemption under notification entry 3, while services after 01.01.2022 do not qualify due to deletion of "Government Authority" from the exemption entry. The argument that services are effectively supplied to Central/State Government through PFMS payment system was rejected as speculative and unsupported by evidence. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760614