The applicant sought ruling on eligibility for exemption under...

The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term "government entity" has been omitted from the exemption notification. The AAR ruled that the applicant is not eligible for the benefit claimed under the exemption notification. The Authority also noted that in accordance with Section 103 of the CGST Act, 2017, this advance ruling is binding only on the applicant who sought it.