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Case Law Details

Case Name : In re Arihant Dredging Developers Private Limited (GST AAR West Bangal)
Appeal Number : Order No. 11/WBAAR/2019-20
Date of Judgement/Order : 27/06/2019
Related Assessment Year :
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In re Arihant Dredging Developers Private Limited (GST AAR West Bangal)

It appears from the description of the work that it improves the navigability of the river-bed and channels – an activity toward development of irrigation and waterways. It is, therefore, an activity in relation to the function listed under SI No. 5 of the Eleventh Schedule, as entrusted to a Panchayat under Article 243G of the Constitution of India.

The recipient, namely Orissa Construction Corporation Ltd, is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 — Integrated Tax (Rate) dated 28/06/2017.

The Applicant’s supply to Orissa Construction Corporation Ltd, as mentioned in para 4.1 above, was taxable @18% under SI No. 3(vii) of Notification No. 8/2017 — Integrated Tax (Rate) dated 28/06/2017 till 12/10/2017. The supply was taxable @ 5% under SI 3(vii) of Notification No. 8/2017 — Integrated Tax (Rate) dated 28/06/2017 ;, as amended by Notification No. 39/2017 — Integrated Tax (Rate) dated 13/10/2017 with effect from 13/10/2017 till 24/01/2018. It has since been exempted under SI No. 3A of Notification No 9/2017 — Integrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 2/2018 -Integrated Tax (Rate) dated 25/01/2018.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BANGAL

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