Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The supply of works contract services for dredging and...

Dredging and Rejuvenation of Lamphelpat Waterbody in Manipur Exempt from Tax to Support Eco-Tourism and Water Management.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST November 29, 2024 Case Laws AAR
The supply of works contract services for dredging and rejuvenating Lamphelpat waterbody, a natural water body, to alleviate urban flooding, provide sustainable water source, and promote eco-tourism to the State Government of Manipur is exempted from tax under Serial Number 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [corresponding State Notification No. 1136 F.T. dated 28.06.2017] and Serial No. 3A of Notification No. 9/2017 dated 28-06-2017 Integrated Tax (Rate). Although dredging a natural water body cannot be considered as removal of encroachment on public property, the supply is in relation to functions entrusted to a municipality under Article 243W of the Constitution, such as drinking water supply, environmental protection, and ecological promotion, as listed in the Twelfth Schedule.

Topics

Acts Income Tax