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2019 (6) TMI 549 - AAR - GSTGST on development of fisheries - Exemption under Sl No. 3A of Notification No 9/2017 - Integrated Tax (Rate) dated 28/06/2017 - Works Contract Service - contract for up-gradation of Jalda Kuti Landing Centre by protection to Mandarmani River and up-gradation of navigability by dredging of Mandarmani River in Purba Medinipur - Composite supply - service to Governmental authority - functions of a panchayat under the Constitution - HELD THAT:- The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish, area of water or seabed method of fishing, class of boats, the purpose of the activities or a combination of the preceding features. The occupation of fishing and fishermen are included in the ambit. The up-gradation of Jalda Kothi Landing Centre and the related work that has been awarded to the Applicant has a direct nexus with fisheries development, as evident from a reference in the reports mentioned in para 2.4 to the mass petition of the fishermen. It is, therefore activity in relation to the development of fisheries - a function listed under Sl No. 4 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. Exemption under Sl No. 3A of the Exemption Notification is, therefore, applicable to the Applicant's supply of the above works contract service.
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