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Upgradation services of Jalda Kothi Landing Centre provided to government entity would be exempt under GST

June 11, 2019[2019] 106 110 (AAR - WEST BENGAL)

GST: Where West Bengal Fisheries Corporation Ltd. Is engaged in development of fisheries and it has awarded to applicant a contract for up-gradation of Jalda Kuti Landing Centre and related work, exemption under Sl. No. 3A of Notification No. 9/2017-Integrated Tax (Rate), dated 28-6-2017, as amended by Notification No. 2/2018-Integrated Tax (Rate), dated 25-1-2018, applies

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