NCLAT: Cannot Withhold Income Tax Refund Received by Bank During CIRP In CD's Account || All. HC: With S. 111 of BNS Covering 'Organised Crime' It Appears Gangsters Act has become Redundant || P&H HC: Cannot Allow Changes in Admission Form after Submission || Bom. HC: Findings in Criminal Proceedings Cannot Be Relied Upon While Adjudicating Civil Proceedings || P&H HC Directs Jail Authorities to Decide Parole Applications within Four Months || Allahabad HC: Merely Supporting Pakistan Will Not Prima Facie Attract Section 152 of BNS || HP HC Upholds Wife’s Claim of Adverse Possession after Husband’s Death || Patna HC: Maintenance may be Allowed in Disputed Marriages if Relationship Was Socially Accepted || Karnataka HC: State to Respond in 3 Weeks regarding Mandatory Teaching of Kannada || Delhi HC: Husband Unhappy in Marriage is No Proof of Abetment of Suicide

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 :