Authority for Advance Ruling — Applicability of GST on Dredging of Lake– The applicant has been awarded a contract for the dredging of Wular lake along with its feeder channels by the Wular Conservation and Management Authority. The applicant submitted work allotment order and related documents. Further submitted price schedule that describes the work and its value. 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 applicant's supply to the Wular Conservation and Management Authority is taxable under Sl 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…  27 TAXLOK.COM 011 (AAR-WB)