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Case Law Details

Case Name : In re Dharti Dredging and Infrastructure Ltd. (GST AAR Kerala)
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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 notific

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