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Services of reviving river provided to Irrigation & Waterways Directorate, exempt under GST

June 11, 2019[2019] 108 taxmann.com 324 (AAR - WEST BENGAL)
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GST : Where applicant-company is rendering services of resuscitation of river to Irrigation and Waterways Directorate, said services being relatable to Function listed in Eleventh Schedule to article 243G of the Constitution, is exempt from payment of GST under Sl. No. 3A of Notification No.9/2017-Integrated Tax (Rate), dated 28-6-2017

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