https://www.taxtmi.com/caselaws?id=448694 AAR-WB ruled that dredging work for Delhi Government's Najafgarh Drain constitutes composite supply of goods and services, where goods value is less than 25% of total supply value. The work falls under public health sanitation per Article 243W of Constitution. Since material cost is under 5% of total work value and involves municipal functions, the supply qualifies for GST exemption under Notification No. 9/2017-Integrated Tax (Rate) Sl. No. 3A for composite supplies to government authorities. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448694 AAR-WB ruled that dredging work for Delhi Government's Najafgarh Drain constitutes composite supply of goods and services, where goods value is less than 25% of total supply value. The work falls under public health sanitation per Article 243W of Constitution. Since material cost is under 5% of total work value and involves municipal functions, the supply qualifies for GST exemption under Notification No. 9/2017-Integrated Tax (Rate) Sl. No. 3A for composite supplies to government authorities. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448694