Services provided to government under Jal Jeevan Mission are taxable at 18%. Exemption till 31-12-2021. After 01-01-2022, no exemption.

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....Services provided to a government entity under Jal Jeevan Mission classified under SAC code 998399. Services to Maharashtra Jeevan Pradhikaran for government functions are taxable at 18%. MJP's setup is lawful as a government-owned body. Exemption applies for services provided before 31-12-2021 under entry No. 3 of Notification No 12/2017. Services after 01-01-2022 not exempt as "Government Authority" omitted from the entry. AAR clarified the classification and tax treatment of the services.....