Supply of service of removal of hump by dredging to the Government is exempt from levy of GST
Last updated: 27 February 2024
Court :
West Bengal AAR
Brief :
The West Bengal AAR, in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.) [Order No. 25/WBAAR/2023-24 dated December 20, 2023] ruled that, no tax is leviable on the supply of service of removal of hump by dredging to the Government as the supply of aforesaid service is exempt from levy of GST vide Sl. No. 3A of Notification No. 09/2017-Integrated Tax (Rate) dated June 28, 2017("the Service Rate Exemption Notification").
Citation :
Order No. 25/WBAAR/2023-24 dated December 20, 2023
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Bimal Jain
Published in GST
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