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Applicant's supply is taxable @ 5% in terms of Sl No. 3 (vii) of the IGST Notification.

Authority for Advance Ruling — Applicability of GST on Construction of Channels – The applicant has been awarded a contract for construction of channels across Hokersar Wetland along the old alignment from RD 13182m to RD 16713m of flood spill channel, including its side slope protection and dredging of drainage flowing into Hokersar Wetland by the Irrigation and Flood control Department, Govt of Jammu and Kashmir. The applicant submitted that the recipient was the State Government. But, after the amendment of Article 370 of the Constitution of India, the GOI has bifurcated the erstwhile State of Jammu and Kashmir into two union territories, being the Union Territory of Jammu and Kashmir and Union Territory of Ladakh. The recipient now is the Union territory of Jammu and Kashmir. The applicant sought an ruling as to whether Sl No. 3 (vii) of Notification No.8/2017–Integrated Tax (Rate) dated 28/06/2017 as amended from time to time, applies to the above supply.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant’s supply to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No.8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time.—Reach Dredging Ltd., In Re… [2020] 27 TAXLOK.COM 010 (AAR-WB)

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