https://www.taxtmi.com/caselaws?id=775319 The AAR, WB held that dredging and de-silting services performed by the applicant for the state government constitute a pure service without any supply of goods or works contract. The activity involves removal and dumping of silt without creation of any new dumping ground or water pocket. Consequently, the service qualifies under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicable GST rate on such dredging services is NIL. en-us Wed, 16 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775319 The AAR, WB held that dredging and de-silting services performed by the applicant for the state government constitute a pure service without any supply of goods or works contract. The activity involves removal and dumping of silt without creation of any new dumping ground or water pocket. Consequently, the service qualifies under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicable GST rate on such dredging services is NIL. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775319