P&H High Court: Re-Investigation Cannot Nullify Existing Acquittal Despite Breach of Stay Order  ||  Gujarat HC: Illegal Mining Vehicle Complaints Must Be Filed Before Sessions Court, Not Magistrate  ||  Delhi High Court Lays Down Registry Directions for Dealing with Insufficiently Stamped Arbitral Award  ||  Delhi High Court: Victims Need No Leave to Appeal Acquittal or Conviction for Lesser Offence  ||  SC: Limitation Act Inapplicable to Revisions under Karnataka Land Revenue Act  ||  SC: Banks Can Invoke SARFAESI for Loans Acquired from NBFCs Outside the Act  ||  SC: Gujarat Prohibition Act Does not Bar Interim Seized Vehicle Release  ||  Supreme Court Quashes Rs. 425-Crore Customs Penalty Based on AI-Generated Fake Case Laws  ||  SC: Guilt cannot be Presumed Solely Due to Collusion Allegations against Investigating Officer  ||  SC: Clarificatory Statement Does Not Constitute a Binding Undertaking for Contempt Proceedings    

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 2026 - All Rights Reserved