Case Law Details
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, is exempt under SI No. 3A of the Exemption Notification.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL
1. Admissibility of the Application
1.1 The Irrigation and Waterways Directorate, Govt of West Bengal (hereinafter the recipient) has awarded the Applicant a contract for the resuscitation by re-excavation of river Palaspai from Banskhal to Mahisghata, along with raising and strengthening of embankment on both sides of the river in Block Daspur — 1 & 2 and P.S Daspur in Paschim Medinipur. The Applicant seeks a ruling on whether exemption under SI No. 3 or 3A of Notification No 9/2017 — Integrated Tax (Rate) dated 28/06/2017 (hereinafter the Exemption Notification), as amended from time to time, applies to the above supply.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
