https://www.taxtmi.com/caselaws?id=762341 The AAR, West Bengal ruled that works contract services for rejuvenating Lamphelpat waterbody to alleviate urban flooding, provide sustainable water source for Imphal City, and promote eco-tourism are exempt from GST. The authority determined that while dredging cannot be considered removal of encroachment on public property, the project objectives of improving water security and environmental enhancement fall under functions entrusted to municipalities under Article 243W of the Constitution. Therefore, the supply qualifies for exemption under Serial No. 3A of relevant GST notifications. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 29 Nov 2024 12:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762341 The AAR, West Bengal ruled that works contract services for rejuvenating Lamphelpat waterbody to alleviate urban flooding, provide sustainable water source for Imphal City, and promote eco-tourism are exempt from GST. The authority determined that while dredging cannot be considered removal of encroachment on public property, the project objectives of improving water security and environmental enhancement fall under functions entrusted to municipalities under Article 243W of the Constitution. Therefore, the supply qualifies for exemption under Serial No. 3A of relevant GST notifications. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762341