GST Exemption Changes for Maharashtra Jeevan Pradhikaran: Pre-2022 Services Exempt, Post-2022 Services at 18% Rate.
Case-Laws
GST
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, based on the time of supply. Services provided before 01.01.2022 are exempt under Entry 3 of Notification 12/2017-Central Tax (Rate), while those after 01.01.2022 are taxable at 18% GST. The aut
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