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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Supply or not - providing of dredging service which ...

Case Laws     GST

February 22, 2023

Supply or not - providing of dredging service which predominantly involves earth work - The instant supply being undertaken by the applicant to the Water Resource Department, Government of Andhra Pradesh for desilting of the foreshore of Prakasam Barrage is a composite supply of works contract involving predominantly earth work and would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) as amended - AAR

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