Work completed as part of Jal Jeevan Mission by GoI before 2022 exempt from GST: AAR

An Authority for Advance Rulings (AAR) clarified that work completed under the Jal Jeevan Mission before 2022 is exempt from GST. This exemption applies to projects aimed at providing potable water to rural areas under the Government of India initiative. The ruling underscores the government's intention to reduce the tax burden on essential public welfare projects, facilitating smoother execution of such initiatives without the additional cost of GST, thereby promoting the goal of universal access to clean drinking water.