https://www.taxtmi.com/caselaws?id=448693 AAR West Bengal ruled that desilting and cleaning services for Najafgarh Drain provided to Delhi Government's Irrigation and Flood Control Department constitutes a composite supply of goods and services. The work involves dredging and earthwork excavation with material costs under 5% of total value, qualifying as goods supply not exceeding 25% of composite supply value. The supply falls under public health sanitation activities listed in Twelfth Schedule of Article 243W of Constitution. The composite supply qualifies for GST exemption under Notification No. 9/2017 and 12/2017 as it relates to constitutional functions entrusted to municipalities. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448693 AAR West Bengal ruled that desilting and cleaning services for Najafgarh Drain provided to Delhi Government's Irrigation and Flood Control Department constitutes a composite supply of goods and services. The work involves dredging and earthwork excavation with material costs under 5% of total value, qualifying as goods supply not exceeding 25% of composite supply value. The supply falls under public health sanitation activities listed in Twelfth Schedule of Article 243W of Constitution. The composite supply qualifies for GST exemption under Notification No. 9/2017 and 12/2017 as it relates to constitutional functions entrusted to municipalities. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448693