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Contract for dredging of lake involving supply of various services & goods, qualifies as works contract: WB AAR

September 10, 2020[2020] 119 101 (AAR - WEST BENGAL)

GST : Where Wular Conservation and Management Authority, a Government undertaking, awarded a contract for dredging of Wular lake along with its feeder channels and strengthening of embankment of lake to applicant, since work is aimed at improvement of immovable property involving supply of various services and goods in course of it's execution, it is works contract within meaning of section 2(119) involving earth work exceeding 75 of contract value and, thus, said supply is taxable under Sl. No. 3(vii) of Notification No. 8/2017-Integrated tax(Rate), dated 28-6-2017

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