Reach Dredging Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- August 10, 2020
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
Dredging of Wular lake along with its feeder channels and the strengthening of embankments of the lake attracts 5% GST
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)…
Judgement
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…