GST on dredging to improve navigability of river-bed and channels

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 o

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