Reach Dredging Ltd ., In re

Date: August 10, 2020

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Susmita Bhattacharya, Parthasarathi Dey
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Subject Matter

Dredging of Wular lake along with its feeder channels and the strengthening of embankments of the lake attracts 5% GST

Works ContractGovernment Entity

Summary

The Wular Conservation and Management Authority has awarded the applicant a contract for the dredging of Wular lake along with its feeder channels and the strengthening of embankments of the lake. The applicant seeks a ruling on whether Sl No. 3(vii)…

1. Admissibility of the application 1.1 The Wular Conservation and Management Authority (hereinafter the recipient) has awarded the applicant a contract for the dredging of Wular lake along with its feeder channels and the strengthening of embankments of the lake. The applicant seeks a ruling on whether Sl No. 3(vii) of Notification No 08/2017 – Integrated Tax (Rate) dated 28/06/2017 (herein…

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