Dredging Services for Andhra Pradesh's Prakasam Barrage Classified as Works Contract, Taxable Under Entry 3(vii) of Notification 39/2017.

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....Supply or not - providing of dredging service which predominantly involves earth work - The instant supply being undertaken by the applicant to the Water Resource Department, Government of Andhra Pradesh for desilting of the foreshore of Prakasam Barrage is a composite supply of works contract involving predominantly earth work and would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) as amended - AAR....