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Whether work of upgrading the navigability of Mandarmoni River is an exempt supply

Shanti Prime Publication Pvt. Ltd.

Works Contract — In the instant application, the west Bengal Fisheries Corporation limited has awarded the Applicant a contract for up-gradation of Jalda Kuti Landing Centre by protection to Mandarmani River and up-gradation of navigability by dredging of Mandarmani River in Purba Medinipur.

The Applicant seeks a ruling on whether an exemption under Sl No. 3A of Notification No.9/2017-Integrated Tax (Rate) dated 28/06/2017, as amended by Notification No.2/2018 dated 25/01/2018 Integrated Tax (Rate) dated 25/01/2018, applies to the above supply.

Held that—The up-gradation of Jalda Kothi Landing Centre and the related work that has been awarded to the Applicant has a direct nexus with fisheries development, as evident from a reference in the reports mentioned to the mass petition of the fishermen. It is, therefore activity in relation to the development of fisheries - a function listed under Sl No. 4 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. — Dredging And Desiltation Company Private Limited, In Re…. [2019] 13 TAXLOK.COM 005 (AAR-WB)

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