Services provided to a government entity under Jal Jeevan ...

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

Case Laws GST

August 7, 2024

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.

View Source

← Previous Next →

Services provided to a government entity under Jal Jeevan ...

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

Case Laws GST

August 7, 2024

You may also like:

The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission,...

Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt...

Levy of GST - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department -...

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

Applicant, a government company established by Central and State governments with 50% equity participation each, sought advance ruling on eligibility for exemption under...

Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure...

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

Exemption from GST - hostel accommodation - The hostel accommodation is not equivalent to residential accommodation and hence the services supplied by the Applicant...

Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2)...

Classification of goods - rate of duty - Zip Roll (i.e. Slide Fasteners) - Finished Zippers - Sliders - the product, ‘Finished Zipper’ is liable to GST @ 18% till...

Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

Quick Updates: