https://www.taxtmi.com/caselaws?id=381472 AAR, West Bengal ruled that works contract services for up-gradation of Jalda Kuti Landing Centre and dredging of Mandarmani River qualify for GST exemption under Sl No. 3A of Notification No 9/2017. The authority held that these activities have direct nexus with fisheries development, constituting a panchayat function under Article 243G and Eleventh Schedule of the Constitution. The composite supply to governmental authority for fisheries development purposes is therefore exempt from GST. en-us Mon, 10 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381472 AAR, West Bengal ruled that works contract services for up-gradation of Jalda Kuti Landing Centre and dredging of Mandarmani River qualify for GST exemption under Sl No. 3A of Notification No 9/2017. The authority held that these activities have direct nexus with fisheries development, constituting a panchayat function under Article 243G and Eleventh Schedule of the Constitution. The composite supply to governmental authority for fisheries development purposes is therefore exempt from GST. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381472