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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the applicant's supply of dredging and embankment-strengthening work to the Wular Conservation and Management Authority was covered by Sl. No. 3(vii) of Notification No. 08/2017-Integrated Tax (Rate) dated 28/06/2017 and taxable at 5%.
Analysis: The supply was examined as a composite works contract involving improvement of an immovable property. The record showed that the contract was predominantly earthwork, with material content being negligible, thereby satisfying the requirement that earthwork exceed 75% of the contract value. The recipient was found to be an authority constituted under the Jammu and Kashmir Development Act, 1970, established and controlled by government, and performing functions corresponding to municipal functions under Article 243W of the Constitution of India. On that basis, the recipient qualified as a governmental authority for the purposes of the notification entry.
Conclusion: The supply fell within Sl. No. 3(vii) of Notification No. 08/2017-Integrated Tax (Rate) dated 28/06/2017 and was taxable at 5%.
Final Conclusion: The advance ruling determined that the applicant's contract qualified for the concessional notification entry and was not outside the taxable net under that provision.
Ratio Decidendi: A dredging-related composite works contract is taxable at the concessional rate under the notification where it is predominantly earthwork and the recipient is a government-controlled authority performing municipal functions.
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