GST Exemption Depends on Nature of Work, Not Tendering Authority: Calcutta HC

Road and Roof Projects Vs Assistant Commissioner of Revenue (Calcutta High Court)

The Calcutta High Court recently ruled that the Goods and Services Tax (GST) exemption for certain works contracts should be determined by the nature of the work, specifically if it relates to functions entrusted to Panchayat or Municipalities, rather than the authority that issued the tender. This decision came in a case involving Road and Roof Projects, a registered taxpayer, and the Assistant Commissioner of Revenue.

The petitioner, executed water-related works during

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