Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

The service provided by the applicant for dredging and desilting ...

GST

January 27, 2024

The service provided by the applicant for dredging and desilting Najafgarh Drain, as contracted by the Irrigation and Flood Control Department of the Government of Delhi, is exempt from GST. This exemption applies as per Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, recognizing the service as a composite supply primarily involving services with a minor component of goods. The work aligns with the functions related to public health, sanitation, conservancy, and solid waste management under the Twelfth Schedule of Article 243W of the Indian Constitution. - AAR

View Source

 


 

You may also like:

  1. Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No....

  2. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

  3. Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and...

  4. Supply or not - providing of dredging service which predominantly involves earth work - The instant supply being undertaken by the applicant to the Water Resource...

  5. Levy of Dredging Services provided to Dredging Corporation of India (DCI) for Sethu Samudram Project and Dhamra Port Company Ltd., and also on certain services imported...

  6. Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to...

  7. Show cause notice of dredging operation - It remained there for one month and nobody objected the dredging operation of respondent - extended period of limitation...

  8. Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain...

  9. Nature of activity - It is hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant

  10. CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by...

 

Quick Updates:Latest Updates