GST on evacuation & disposal of ash from ash pond of thermal power station 

In re Novel Engineering & Technical Works Private Limited (GST AAR West Bangal) Whether evacuation and disposal of ash from ash pond of a thermal power station is an exempted supply? Scrutiny of the work as described in para 2.2 reveals that the work involves earthwork, excavation, sloping and earthmoving services involving making of embankments or cuttings for laying down pathways to access the ash ponds, and other excavating and earthmoving work services. Transportation of the excavated earth and ash is ancillary to the principal supply of excavation and earthmoving service (SAC 995433)....