Reach Dredging Limited ., In re
Date: January 13, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Brajesh Kumar Singh, Joyjit Banik
Subject Matter
GST on desilting of the foreshore of Prakasam Barrage
Summary
The instant supply being undertaken by the applicant to the Water Resource Department, Government of Andhra Pradesh for desilting of the foreshore of Prakasam Barrage is a composite supply of works contract involving predominantly earth work and woul…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…