Neo Built Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 9, 2019
- Type:
- Advance Ruling
Subject
Supply of service of "resuscitation of a river by re-excavation" made to state government is exempt
Summary
The Irrigation and Waterways Directorate, Govt of West Bengal (hereinafter the recipient) has awarded the Applicant a contract for the resuscitation by re-excavation of river Palaspai from Banskhal to Mahisghata, along with raising and strengthening…
Judgement
1.1 The Irrigation and Waterways Directorate, Govt of West Bengal (hereinafter the recipient) has awarded the Applicant a contract for the resuscitation by re-excavation of river Palaspai from Banskhal to Mahisghata, along with raising and strengthening of embankment on both sides of the river in Block Daspur — 1 & 2 and P.S Daspur in Paschim Medinipur. The Applicant seeks a ruling on wh…