Technical Consultancy for Project Development and Management Support Services to MJP are taxable under GST at the rate of 18%

Last updated: 07 November 2024

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The Maharashtra Authority for Advance Ruling (AAR) has clarified the GST applicability for technical consultancy services provided to the Maharashtra Jeevan Pradhikaran (MJP). Services performed and invoiced before January 1, 2022, were exempt from GST. However, for services performed before January 1, 2022, but invoiced afterwards, an 18% GST rate applies. This ruling stems from an amendment to the exemption notification that removed 'Governmental authority or Government Entity' from the list of eligible recipients for exemption.

Court :
AAR Maharashtra

Brief :
The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, In Re [Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024] ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar ("MJP") as per of Jal Jeevan Mission ("JJM") which is a mission of Government of India performed & invoiced before January 01, 2022 as per Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("Exemption Notification"). Further, 18% GST is payable under Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 where work allotted by MJP as per of JJM if work is performed and invoiced after January 01, 2022 but which is allotted before January 01, 2022.

Citation :
Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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