Taxability — The recipient, namely Orissa Construction Corporation Ltd, is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 - Integrated Tax (Rate) dated 28/06/2017.

The Applicant s supply to Orissa Construction Corporation Ltd, as mentioned in para 4.1 above, was taxable @18% under SI No. 3(vii) of Notification No. 8/2017 - Integrated Tax (Rate) dated 28/06/2017 till 12/10/2017 The supply was taxable @ 5% under Sl 3(vii) of Notification No 8/2017 Integrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 39/2017 Integrated Tax (Rate) dated 13/10/2017 with effect from 13/10/2017 till 24/01/2018. It has since been exempted under Sl No. 3A of Notification No. 9/2017 - Integrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 2/2018 Integrated Tax (Rate) dated 25/01/2018.

This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. — Arihant Dredging Developers Private Limited, In Re… [2019] 13 TAXLOK.COM 037 (AAR-WB)