GST Exemption for Dredging Services: AAR Ruling on Najafgarh Drain Project

In re Dredging And Desiltation Company Private Limited (GST AAR West Bengal) Introduction: In the recent ruling by the GST AAR West Bengal, the case of In re Dredging And Desiltation Company Private Limited was examined concerning the supply of services for the removal of hump (silt/earth/manure/sludge) by dredging at Najafgarh Drain. The article delves into the details of the case, the applicant’s submission, and the ruling’s implications. Detailed Analysis: i. Background and Contract Details: The applicant secured a work order from the Irrigation and Flood Control Department, Gov...