Levy of GST— The Applicant in his application sought Advance Ruling as follows:-

(1) Whether the services provided to Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?

(2) What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022?

he Uttar Pradesh Jal Nigamwas created by the Government of Uttar Pradesh by enacting the U.P. Water Supply and Sewerage Act, 1975. 

Held that— 

The services provided to Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws.

18% GST is applicable on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022.