The Tax Publishers 2023 TaxPub(GST) 113 (AAR-Chhatt) : (2023) 110 ITPJ (G) 0469

IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SONAL K. MISHRA & RAJIV KUMAR AGRAWAL, MEMBER

State Water & Sanitation Mission, In re

STC/AAR/05/2022

17 August, 2022

ORDER

Proceedings

(U/s 98 of the Chhattisgarh Goods & Services fax Act, 2017 (herein-after referred to as CGGST Act, 2017)]

No. STC/AAR/05/2022

Raipur Dated 17-08-2022

M/s State Water and Sanitation Mission, Jal Jeevan Mission, Civil Lines, Raipur-492001 Chhattisgarh GSTIN-22JBPS16636E1D1 hereinafter also referred to as the applicant] has submitted application for Advance Ruling dated 12-4-2022 enclosing duly filled Form ARA-01] (application for Advance Ruling) along with annexures and attachments under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding-

(a) Whether Jal Jeevan Mission is correct in classifying the services of (M/s. Call me services) provided to the government entities as exempted services?

(b) Whether the services are exempt under Notification No.12/2017 Central Tax (Rate) dated 28-6-2017.

2. Facts of the case:-

2.1 The subject matter is that Jai Jeevan Mission (JJM) is a centrally sponsored scheme (Government Scheme), envisioned to provide safe and adequate drinking water through individual household tap connections by 2024 to all households in rural India. The Programme will also implement source sustainability measures as mandatory elements, such as recharge and reuse through grey water management, water conservation etc. The Jo! Jeevan Mission will be based on a community approach to water and will include extensive information, Education and communication as a key component of the mission. JJM looks to create a Jan Andolan for water, thereby making it everyone's priority JJM will focus on integrated demand and supply side management of water at the local level, including creation of local infrastructure for source sustainability like rainwater harvesting, groundwater recharge and management of household water for reuse would be undertaken in convergence with other Government Programme /Schemes.

2.2 The following kinds of works/schemes are proposed to be token up under JJM:-

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