Case Law Details
Case Name : In re Sumitabha Ray (GST AAR West Bengal)
Appeal Number : Order No. 27/WBAAR/2019-20
Date of Judgement/Order : 23/09/2019
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Sumitabha Ray (GST AAR West Bengal)
Whether service to Govt relating road construction and irrigation is exempt supply?
The Applicant is providing pure service to the State Governments in relation to the projects described in para nos. 3.10 and 3.12 above. The projects involve functions entrusted to a Panchayat or a Municipality under Art 243G or 243W of the Constitution. The Applicant’s service to the State Governments is, therefore, eligible for exemption under SI No. 3 of Notification No 9/2017-Integrated Tax (Rate) dated 28.06.2017, as amended from time to time.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL
1. Admissibility of the Application
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