9911796707
TMI Blog2024 (1) TMI 1093X 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 Tax Act, 2017, within a period of 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 there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h all lead and lift. 1.4 The applicant further submits that that the contract constitutes mainly of dredging and earthwork excavation which is pure service work and the cost of material transferred and consumed for execution and completion of the works contract is less than 5 (five) percent of the total work order value. 1.5 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: 1) Whether Government of Delhi - Irrigation and Flood Control Department comes under the purview of Union Territory? 2) Will our supply be covered under Sl. No. 3 of Notification No. 9/ 2017 Integrated Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, Government of NCT of Delhi" and that it also clearly states that the tender is for "execution of the work specified for the President of India". The applicant contends that supply made to the Irrigation and Flood Control Department must imply supply made to the Government of Delhi, which is a Union Territory. 2.2 The applicant submits further that the powers and functions of the Irrigation and Flood Control Department include the following: (a) Protecting the city of Delhi from floods in River Yamuna, by construction, strengthening and maintenance of marginal embankments including planning execution and maintenance of flood protection & river training works. (b) Protecting the city of Delhi against floods in Sahibi Nadi-Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Sl. No. 6 of the Twelfth Schedule of 243 W of the Constitution of India, i.e. "Public health sanitation conservancy and solid waste management". Any cleaning or desiltation activity carried out in the Najafgarh Drain constitutes Public Health, Sanitation Conservancy and Solid Waste Management. 2.6 The applicant also contends that that the contract constitutes mainly of dredging and earthwork excavation which is pure service work and the cost of material transferred and consumed for execution and completion of the work will be less than 5% (Five percent) of the total work value, if any required. 2.7 In support of his argument, the applicant has placed his reliance on the following advance rulings: * Order No. 04/WBAAR/2019-20 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stacking area on the bank/ berm and construction of dykes within the reach if required for drying, disposal of excavated silt/ earth/ manure/ sludge etc. within the reach within lead of 08 kms. The desilted/ excavated material is to be taken away by agency for environmental safe disposal with all lead and lift. 4.3 The applicant, in the instant case, undertakes the work of desilting and cleaning of Najafgarh Drain. We find from the website of Wikipedia that the Najafgarh drain or Najafgarh nalah (nalah in Hindi means rivulet or storm water drain), which also acts as Najafgarh drain bird sanctuary, is another name for the northernmost end of River Sahibi, which continues its flow through Delhi, where it is channelized, and then flows int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of work being undertaken by the applicant, we are of the view that the instant work falls within the ambit of matter listed at Sl. No. 6 of the Twelfth Schedule of 243 W of the Constitution of India, i.e. "Public health sanitation conservancy and solid waste management". 4.6 The records submitted by the applicant also includes certificate dated 07.08.2023 under No. F.22(112)/2022-23/AB-CD-I/3890 issued by the Executive Engineer, Civil Division-I, Irrigation & Flood Control Department, Government of NCT of Delhi, New Delhi, wherein he has certified that "the works contract constitutes mainly of dredging and earthwork excavation which is pure service work and the cost of material transferred and consumed for execution and completion of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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