TMI Blog2021 (2) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... lar Lake. The Board of the recipient, constituted the same day by Notification No. 314, ensures 100% control of the State Government (now a Union Territory). The powers and functions of the recipient are described in Govt Order No. 396 FST of 2012 dated 10/10/2012 of the Forest Department, Government of Jammu and Kashmir. They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. The applicant's supply, to the Wular Conservation and Management Authority is taxable under Sl. No. 3(vii) of Notification No 8/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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, 2017. The applicant declares that the question raised is not pending or decided in any forum. The concerned officer from the Revenue has not objected to the admission of the application. 1.3 The application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The applicant submits work allotment order and related documents. He provides a price schedule that describes the work and its value and argues that he is supplying works contract service involving earthwork in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/2020 which mentions that the recipient awards applicant a contract of ₹ 148.5968 crore for increasing water holding capacity of Wular lake by way of earthwork excavation in all kinds of soils like earth, clay, silt, peat, sand etc. by mechanical means. Annexure A of the order specifies the scope of the work with an emphasis on earthwork in the excavation. 4.3 Superintending Engineer, Wular Conservation Management Authority, has issued a letter vide no SE/WUCMA/20-21/262 dated 11/11/2020 certifying that involvement of material is less than 2 per cent of the total work order. 4.4 The work is aimed at the improvement of an immovable property (Wular lakebed) and involves the supply of various services and goods in the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 10/10/2012 of the Forest Department, Government of Jammu and Kashmir. They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. Based on the above discussion, we rule as under, RULING The applicant's supply, as mentioned in para 1.1, to the Wular Conservation and Management Authority is taxable under Sl. 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 Section 103 until and unless de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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