TaxTMI 
TaxTMI 
2024 (1) TMI 1092
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....st Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) ....
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....ad of 2 kms. The desilted/ excavated material is to be taken away by agency for environmental safe disposal at his direction with all lead and lift. 1.4 The applicant further submits that that the contract constitutes mainly of dredging and earthwork excavation which is pure service work and the cost of material transferred and consumed for execution and completion of the works contract is less than 5 (five) percent of the total work order value. 1.5 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: 1) Whether Government of Delhi - Irrigation and Flood Control Departm....
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....onal Capital Territory of Delhi. The applicant further submits that the Tender Contract has been signed by the authorized signatories of "Irrigation and Flood Control Department, Government of NCT of Delhi" and that it also clearly states that the tender is for "execution of the work specified for the President of India". The applicant contends that supply made to the Irrigation and Flood Control Department must imply supply made to the Government of Delhi, which is a Union Territory. 2.2 The applicant submits further that the powers and functions of the Irrigation and Flood Control Department include the following: (a) Protecting the city of Delhi from floods in River Yamuna, by construction, strengthening and maintenance of ma....
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....ntenance of community assets". Maintenance of a drainage system also constitutes maintenance of community assets. 2.5 The applicant further submits that the scope of work is also in relation to matter listed at Sl. No. 6 of the Twelfth Schedule of 243 W of the Constitution of India, i.e. "Public health sanitation conservancy and solid waste management". Any cleaning or desiltation activity carried out in the Najafgarh Drain constitutes Public Health, Sanitation Conservancy and Solid Waste Management. 2.6 The applicant also contends that that the contract constitutes mainly of dredging and earthwork excavation which is pure service work and the cost of material transferred and consumed for execution and completion of the work will be l....
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....d out from the bed of Najafgarh Drain in entire width of Najafgarh Drain including in or under foul condition up to desired level using suitable, adequate and latest technology machinery without obstructing the flow of drain. This also includes leveling and dressing of stacking area on the bank/ berm and construction of dykes within the reach if required for drying, disposal of excavated silt/ earth/ manure/ sludge etc. within the reach within lead of 2 kms. The desilted/ excavated material is to be taken away by agency for environmental safe disposal with all lead and lift. 4.3 The applicant, in the instant case, undertakes the work of desilting and cleaning of Najafgarh Drain. We find from the website of Wikipedia that the Najafgarh dr....
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....rubbish); • Drainage and disposal/reuse/recycling of household water (often referred to as sullage or grey water); • Drainage of storm water; • Treatment of disposal/reuse/recycling of sewage effluents; [Source: scribd.com] 4.5 On going through the nature and scope of work being undertaken by the applicant, we are of the view that the instant work falls within the ambit of matter listed at Sl. No. 6 of the Twelfth Schedule of 243 W of the Constitution of India, i.e. "Public health sanitation conservancy and solid waste management". 4.6 The records submitted by the applicant also includes certificate dated 07.08.2023 under No. F.22(113)/2022-23/AB-CD-I/3889, issued by the Executive Engineer, Ci....