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GST - Highlights / Catch Notes

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Exemption from GST - pure service - activity to improves the ...


Riverbed and Channel Improvement for Navigability Exempt from GST under Panchayat Functions in Eleventh Schedule.

June 28, 2019

Case Laws     GST     AAR

Exemption from GST - pure service - activity to improves the navigability of the riverbed and channels - an activity toward development of irrigation and waterways. It is an activity in relation to the function listed under Sl No. 5 of the Eleventh Schedule, as entrusted to a Panchayat under Article 243G of the Constitution of India.

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