Supply of service of removal of hump by dredging to the Government is exempt from levy of GST

Last updated: 27 February 2024

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The West Bengal Authority for Advance Ruling (AAR) has ruled that services supplied to the Government for removing humps via dredging are exempt from Goods and Services Tax (GST). This exemption applies because the service is considered a composite supply where the value of goods is less than 25% of the total value, and it relates to functions entrusted to municipalities or Panchayats.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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