Case LawOrder No.12/WBAAR/2019-20
Dredging and Desiltation Company Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 27, 2019
- Type:
- Advance Ruling
Subject
No GST on works contract of dredging a river-bed for government entity
Works ContractExemption
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…
Judgement
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…