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    <title>Dredging in River</title>
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    <description>Dredging in a river for beach nourishment is characterized by the respondents as taxable under the post negative list framework as an other than negative list service. The adviser cites earlier adjudicatory decisions as precedents supporting the taxable classification and records the enquiry and forum replies as practitioner guidance rather than a statutory ruling.</description>
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      <description>Dredging in a river for beach nourishment is characterized by the respondents as taxable under the post negative list framework as an other than negative list service. The adviser cites earlier adjudicatory decisions as precedents supporting the taxable classification and records the enquiry and forum replies as practitioner guidance rather than a statutory ruling.</description>
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