Dredging Service for Ganga Sagar Mela Exempt from GST: AAR West Bengal

In re Arihant Dredging Developers Private Limited (GST AAR West Bangal) The West Bengal Authority for Advance Ruling (AAR) has held that dredging services provided to the state government to improve the navigability of the Muriganga river for the annual Ganga Sagar Mela are exempt from the Goods and Services Tax (GST). The authority concluded that the activity qualifies as a “pure service” provided to a government entity in relation to functions entrusted to a Panchayat under the Constitution. The ruling was issued in response to an application filed by Arihant Dredging Developers ...