Pure Service — In the instant case, The Irrigation and Waterways Directorate, Govt of West Bengal 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 Sl No. 3 or 3A of Notification No 9/2017-Integrated Tax (Rate) dated 28/06/2017, as amended from time to time, applies to the above supply.

Held that—The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule. Resuscitation of a river means reviving the water flow. It is, therefore, relatable to the function listed under Sl 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 Sl No. 3A of the Exemption Notification. — Neo Built Corporation, In Re…. [2019] 13 TAXLOK.COM 001 (AAR-WB)