AAR West Bengal: Drainage of Channels and Riverbeds Exempted From GST - (14 Jun 2019)
GOODS AND SERVICES TAX
Authority for Advance Rulings (AAR) West Bengal has noted that the drainage of channels and riverbeds is an exempt supply under the Goods and Services Tax (GST )regime. AAR observed that recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India, 1950.
Tags : AAR WEST BENGAL RIVERBED