Supreme Court Lays Down Principles Governing Joint Trials in Criminal Cases under CrPC and BNSS  ||  Karnataka HC: Person Joining Festivals of Another Religion Does Not Violate Rights  ||  Himachal Pradesh High Court: Recovery of Money without Proof of Demand Is Not Bribery  ||  Kerala HC: Cognizance Of Rape u/s 376B IPC Needs Complaint by Separated Wife, Not on Police Report  ||  J&K&L HC: Dealership & Lease Agreements Are Separate Contracts and Disputes Must Be Filed Separately  ||  Calcutta High Court: Unemployment Does Not Excuse Able-Bodied Husband from Maintaining His Wife  ||  Ker. HC: Violating the Procedure for Sampling Contraband u/s 53A of Abkari Act Vitiates Prosecution  ||  Delhi High Court: Students with Less Than 75% Attendance Cannot Contest DU Student Union Elections  ||  Delhi High Court: UGC Cannot Debar a University from PhD Admissions under UGC Act  ||  Delhi High Court: MCD's Higher Property Tax on Luxury Hotels Not Arbitrary    

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  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved