Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Page of 4801
Press 'Enter' after typing page number.
341 to 360 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAR held that the applicant's dredging and de-silting services performed using Cutter Suction Dredger in specified river channels for the Government of West Bengal constitute a pure service without any supply of goods. The activity involves excavation and removal of silt without any construction or creation of dumping grounds, thereby excluding it from works contract or composite supply classifications. Consequently, the service satisfies all conditions under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). The Authority ruled that the supply of dredging and removal of dredged materials falls within the scope of this entry, rendering the applicable GST rate as NIL.
The AAR held that the applicant's dredging and de-silting services performed using Cutter Suction Dredger in specified river channels for the Government of West Bengal constitute a pure service without any supply of goods. The activity involves excavation and removal of silt without any construction or creation of dumping grounds, thereby excluding it from works contract or composite supply classifications. Consequently, the service satisfies all conditions under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). The Authority ruled that the supply of dredging and removal of dredged materials falls within the scope of this entry, rendering the applicable GST rate as NIL.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
