AAR : Resuscitation of river for Irrigation & Waterways Directorate, exempt from GST

Jun 11,2019

West Bengal AAR holds that applicant’s service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is exempt from the payment of GST under Sl. No.3A of Notification No 9/2017 - Integrated Tax (Rate); States that, recipient is engaged in development of irrigation and waterways, which includes activity in relation to function listed under Sr. No. 5 (Minor irrigation, water management and watershed development) of the Eleventh ...


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