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GST - Highlights / Catch Notes

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GST on development of fisheries - Exemption under Sl No. 3A of ...

Case Laws     GST

June 12, 2019

GST on development of fisheries - Exemption under Sl No. 3A of Notification No 9/2017 - Works Contract Service - the up-gradation of Jalda Kothi Landing Centre and the related work awarded to the Applicant has a direct nexus with fisheries development a function listed under Sl No. 4 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India - exempt from GST

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