9911796707
TMI Blog2020 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... L COMMISSIONER, SGST (MEMBER) Applicant's representative heard : Sumit Nishania, CA Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and dredging of drainage flowing into Hokersar Wetland. The applicant seeks a ruling on whether Sl No. 3 (vii) of Notification No 08/2017 - Integrated Tax (Rate) dated 28/06/2017 (hereinafter the IGST Notification), as amended from time to time, applies to the above supply. 1.2 The question is admissible under section 97(2)(b) of the GST Act read with clause (xviii) of section 20 of the IGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Jammu and Kashmir into two union territories, being the Union Territory of Jammu and Kashmir and Union Territory of Ladakh. The recipient now is the Union territory of Jammu and Kashmir. 2.3 Based on the above submissions, the applicant argues that the supply is taxable @ 5% in terms of Sl No. 3 (vii) of the IGST Notification. 3. Submission of the concerned Officer 3.1 The concerned offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient awards the applicant a contract of Rs. 2055.56 lakhs for the construction of channels across Hokersar Wetland along the old alignment from RD 13182m to RD 16713m of flood spill channel, including its side slope protection and dredging of drainage flowing into Hokersar Wetland by way of earthwork excavation in all kinds of soils like earth, clay, silt, sand, gravel, boulders and lake bed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation are satisfied. Based on the above discussion, we rule as under, RULING The applicant's supply, as mentioned in para 1.1, to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No 8/2017 - Integrated Tax (Rate) dated 28/06/2017, as amended from time to time. This Ruling is valid subject to the provisions under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
