https://www.taxtmi.com/article/detailed?id=13091 Technical consultancy for project development and management support services supplied to Maharashtra Jeevan Pradhikaran are exempt when the time of supply falls before the statutory amendment that removed certain government entities from the exemption; when work is performed and invoiced after that amendment, the exemption does not apply and the services are taxable under the consultancy service classification. The ruling treats MJP as a governmental authority for pre-amendment exemption purposes and emphasizes the claimant's burden to establish exemption entitlement and the recipient's liability to pay consideration for tax characterisation. en-us Fri, 08 Nov 2024 13:03:39 +0530 Fri, 08 Nov 2024 13:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13091 Technical consultancy for project development and management support services supplied to Maharashtra Jeevan Pradhikaran are exempt when the time of supply falls before the statutory amendment that removed certain government entities from the exemption; when work is performed and invoiced after that amendment, the exemption does not apply and the services are taxable under the consultancy service classification. The ruling treats MJP as a governmental authority for pre-amendment exemption purposes and emphasizes the claimant's burden to establish exemption entitlement and the recipient's liability to pay consideration for tax characterisation. Articles Goods and Services Tax - GST Fri, 08 Nov 2024 13:03:39 +0530 https://www.taxtmi.com/article/detailed?id=13091