Case LawAdvance Ruling No. 13/WBAAR/2024-25
Reach Dredging Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 30, 2024
- Type:
- Advance Ruling
- Members:
- Dr Tanisha Dutta, Joyjit Banik
Subject
No GST on work aimed at alleviating urban flooding
Exemption
Summary
In this case, an applicant entered into a contract with the Government of Manipur for the development of the Lamphelpat water body, aimed at alleviating urban flooding, improving water sources for Imphal city, and promoting eco-tourism. The work incl…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 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…