GST exempt on Dredging Services in Najafgarh Drain: AAR West Bengal

In re Dredging And Desiltation Company Private Limited (GST AAR West Bengal) Introduction: The article delves into a recent GST AAR (Goods and Services Tax Advance Ruling) related to the provision of services for the removal of hump (silt/earth/manure/sludge) by dredging in Najafgarh Drain. Specifically awarded by the Irrigation and Flood Control Department, Government of Delhi, the central question is whether this service falls under the exemption category outlined in Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. Detailed Analysis: 1. Contract Overview: The applicant has secu...