Dredging and Desiltation Company Private Limited ., In re
Date: June 27, 2019
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
No GST on works contract of dredging a river-bed for government entity
Summary
The Orissa Construction Corporation Limited (hereinafter the recipient) has awarded the Applicant a contract for sectioning of Makara River ( Right Drainage) and Garanimunha branch of Makara River (Part A, Makara Right Drainage) in Orissa. The Applic…
1.1 The Orissa Construction Corporation Limited (hereinafter the recipient) has awarded the Applicant a contract for sectioning of Makara River ( Right Drainage) and Garanimunha branch of Makara River (Part A, Makara Right Drainage) in Orissa. The Applicant seeks a ruling on whether the recipient is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 — Integrated Tax (Ra…