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of <h1>GST Ruling: Applicant's Supply to Conservation Authority Categorized under Specific Tax Notification</h1> <h3>In Re: M/s. RDL-ZYCHL-JV</h3> In Re: M/s. RDL-ZYCHL-JV - 2021 (46) G.S.T.L. 203 (A. A. R. - GST - W. B.) Issues:1. Admissibility of the application2. Submissions of the Applicant3. Submission of the concerned Officer4. Observations and findings of the BenchAdmissibility of the application:The applicant sought a ruling on the applicability of Sl No. 3(vii) of Notification No 08/2017 - Integrated Tax (Rate) to a contract awarded for the dredging of Wular Lake. The application was found admissible under section 97(2)(b) of the GST Act, as the question raised was not pending or decided in any forum, and the concerned officer did not object to its admission.Submissions of the Applicant:The applicant submitted documents related to the work allotment order, emphasizing that the supply involved works contract services with earthwork exceeding 75% of the contract value. The applicant argued that the supply should be taxed at 5% based on the IGST Notification.Submission of the concerned Officer:The concerned officer expressed difficulty in determining if the involvement of materials in the contract exceeded 25% of the value due to insufficient information in the application.Observations and findings of the Bench:The Bench noted that the applicant's contract involved earthwork exceeding 75% of the value, satisfying the conditions of the Notification. The recipient, the Wular Conservation and Management Authority, was deemed a Governmental Authority based on its establishment and functions, making the supply taxable under Sl. No. 3(vii) of the IGST Notification.Ruling:The ruling stated that the applicant's supply to the Wular Conservation and Management Authority falls under Sl. No. 3(vii) of the Integrated Tax (Rate) Notification. The ruling's validity is subject to the provisions under Section 103 of the GST Act unless declared void under Section 104(1).This detailed analysis of the judgment provides a comprehensive understanding of the issues addressed and the decision reached by the Authority for Advance Ruling, West Bengal.
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