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GST on Transfer of Sand and Mud Extraction Rights by Kerala Irrigation Department
Case Law Details
- Case Name
- In re Dharti Dredging and Infrastructure Ltd. (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Dharti Dredging and Infrastructure Ltd. (GST AAR Kerala)
The Authority for Advance Ruling (GST AAR Kerala) has issued a ruling on the GST implications of the transfer of sand and mud extraction rights by the Irrigation Department of the Government of Kerala. In this case, M/s. Dharti Dredging and Infrastructure Ltd., a private limited company awarded a tender for desiltation of Mangalam Reservoir, sought clarification on the tax treatment and liability. The ruling provides insights into the applicable exemption notification and the reverse charge mechanism.
The ruling cl...
