Dharti Dredging and Infrastructure Ltd ., In re
Date: February 19, 2023
Subject Matter
Transfer of right to extract the sand and mud lying underneath the reservoir of a dam attracts GST@18% under SAC '9973 37'
Summary
The ruling involves a situation where the Irrigation Department of the Government of Kerala has granted the applicant the right to desilt the reservoir of Mangalam Dam and extract the mud and sand. The applicant will be paid a lumpsum consideration o…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Dharti Dredging and Infrastructure Ltd (hereinafter referred to as the applicant) is a private limited company who have been awarded a tender for desiltation of Mangalam Reservoir in Palakkad, Kerala by the Irrigation Department, Government of Kerala. 2. At the outset it is clarified that the provisions of the Central Goo…