No GST Exemption on Dredging by Kishor Projects Pvt Ltd: AAR Gujarat

In re Kishor Projects Pvt Ltd (GST AAR Gujarat) Kishor Projects Pvt Ltd sought an advance ruling on the applicability of GST exemption for its dredging services under Notification No. 9/2017-IT (Rate). The company was awarded a contract by the Gujarat Fisheries Board to conduct dredging at Porbandar Fishery Harbour, maintaining the minimum draft for smooth fishing operations. The applicant claimed eligibility for exemption under serial No. 3A of the notification, asserting that fisheries development falls under functions entrusted to Panchayats under Article 243G of the Constitution. The compa...