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AAR, West Bengal: 12% GST Applicable on Contract for Dredging of Wular Lake - (09 Feb 2021)

GOODS AND SERVICES TAX

Authority of Advance Ruling (AAR), West Bengal has ruled that 12% Goods and Services Tax is applicable on contract for the dredging of Wular Lake, observing that the work is aimed at the improvement of an immovable property (Wular lakebed) and involves the supply of various services and goods in the course of its execution. It is a works contract within the meaning of section 2 (119) of the GST Act, 2017 where earthwork exceeds more than 75% of the contract value.

Tags : AUTHORITY OF ADVANCE RULING CONTRACT FOR DREDGING OF WULAR LAKE

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