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

June 12, 2019[2019] 106 taxmann.com 107 (AAR - WEST BENGAL)
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GST: Where applicant's supply of services and goods for resectioning of river Jamuna to Irrigation and Waterways Directorate (State Government) is in relation to functions listed under Sl. No. 5 of the Eleventh Schedule, and entrusted to a Panchayat under Article 243G of the Constitution of India, applicant is exempt from payment of GST under Sl. No. 3A of Notification No. 9/2017-Integrated Tax (Rate) dated 28-6-2017

• Applicant has been awarded a contract for resectioning of Jamuna by Irrigation and Waterways Directorate and contract involves earthwork in excavation of drainage channels and deposit of excavated materials to locations outside Government land and total contract value includes cost of services like loading and unloading, transportation, arrangement of land etc.

• The AAR held that recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the applicant, involving drainage of channels and riverbeds, is an activity undertaken in relation to the function listed in Eleventh Schedule and, thus, Applicant's service to the recipient is exempt under Sl. No. 3A of the Notification No. 9/2017-Integrated Tax (Rate) dated 28-6-2017.

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