GST on supply to Water Resource Department of Andhra Pradesh for desilting of foreshore of Prakasam Barrage

In re Reach Dredging Limited (GST AAR West Bengal) Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) dated 13.10.2017, as amended. AAR held that instant supply being undertaken by the applicant to the Water Resource Department, Government of Andhra Pradesh for desilting of the foreshore of Prakasam Barrage is a co...