9911796707
TMI Blog2021 (2) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the application 1.1 The Wular Conservation and Management Authority (hereinafter the recipient) has awarded the applicant a contract for the dredging of Wular Lake from RD 0 -RD 2090 metres along the Jhelam Bank with its feeder channels near village Saderkote Payen and Banyari for conservation and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Submission of the concerned Officer 3.1 The concerned officer submits that it is difficult to ascertain from the available information whether the involvement of materials in the contract exceeds 25% of the contract value. He refrained himself from offering comment as there is a shortage of information in the application itself. 4. Observations and findings of the Bench 4.1 Entry No. 3 (vii) of the Notification provides that a supply is taxable @ 5% if the contract is a composite supply of works contract as defined under section 2(119) of the GST Act, involving earthwork exceeding 75% of the contract value and the recipient is the Central Government, State Government, Union Territory, a government authority or a government entity. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment or a State Legislature, or (ii) Established by any government With ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under Article 243W or a Panchayat under Article 243G of the Constitution. 4.6 It appears from Notification No. 311 dated 25/09/2012 of the Forest Department of State Government (now a Union Territory) that the recipient is constituted as an authority under section 3 (1) of the Jammu and Kashmir Development Act, 1970 for preservation and conservation of Wular 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 recip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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