https://www.taxtmi.com/caselaws?id=381473 The AAR held that resectioning of river Jamuna constituted a composite supply with excavation and re-excavation of drainage channels as the principal supply. Goods supply, if any, was incidental and not separately priced. Since the recipient State Government entity was engaged in irrigation and waterways development - a function under Eleventh Schedule Article 243G entrusted to panchayats - the service qualified for exemption under Sl No. 3A of Notification 9/2017. en-us Mon, 10 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381473 The AAR held that resectioning of river Jamuna constituted a composite supply with excavation and re-excavation of drainage channels as the principal supply. Goods supply, if any, was incidental and not separately priced. Since the recipient State Government entity was engaged in irrigation and waterways development - a function under Eleventh Schedule Article 243G entrusted to panchayats - the service qualified for exemption under Sl No. 3A of Notification 9/2017. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381473