GST on Transfer of Sand and Mud Extraction Rights by Kerala Irrigation Department

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 notific

Please become a Premium member. If you are already a Premium member, login here to access the full content.