Whether resuscitation of a river is an exempt supply under GST

In re Neo Built Corporation (GST AAR AAR West Bengal)

The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule. Resuscitation of a river means reviving the water flow. It is, therefore, relatable to the function listed under SI No. 5 of the Eleventh Schedule, especially when undertaken by a department of the State Government, which is primarily entrusted to execute such functions. The Applicant’s service to the recipient, therefore

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