https://www.taxtmi.com/caselaws?id=397305 A composite dredging and embankment-strengthening works contract was treated as improvement of immovable property and, because the earthwork component exceeded 75% of the contract value, it satisfied the notification condition for concessional treatment. The recipient was found to be a government-controlled authority performing functions corresponding to municipal functions under Article 243W, so it qualified as a governmental authority for the entry. On that basis, the supply fell within Sl. No. 3(vii) of Notification No. 08/2017-Integrated Tax (Rate) and was taxable at 5%. en-us Mon, 10 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397305 A composite dredging and embankment-strengthening works contract was treated as improvement of immovable property and, because the earthwork component exceeded 75% of the contract value, it satisfied the notification condition for concessional treatment. The recipient was found to be a government-controlled authority performing functions corresponding to municipal functions under Article 243W, so it qualified as a governmental authority for the entry. On that basis, the supply fell within Sl. No. 3(vii) of Notification No. 08/2017-Integrated Tax (Rate) and was taxable at 5%. Case-Laws GST Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397305