TaxTMI 
TaxTMI 
2025 (4) TMI 230
X X X X Extracts X X X X
X X X X Extracts X X X X
....¢ that the Fisheries department falls under the Ministry of Fisheries of the Government of Gujarat; • that one of the vision of the Gujarat Fisheries Board [recipient of the service] is development of fisheries sector both marine and inland for socio-economic development of fisheries; • that fisheries is one of the functions entrusted to a Panchayat under Article 243G of the Constitution of India; • that to maintain minimum draft at fisheries harbour, dredging is essential and hence dredging activity is primary activity for maintenance of fishing harbour; • that they have enclosed certificate from the Chief Engineer of Fisheries department dated 28.6.2023; • that the dredging work has a direct nexus with fisheries development, which is listed under serial No. 4 of the XIth Schedule of the Constitution of India. 4. The applicant therefore feels that they are eligible for exemption under serial No. 3A of exemption notification No. 9/2017-IT (Rate) dated 28.6.2017 as amended. 5. In view of the foregoing, the applicant raised the following question seeking a ruling: Whether the supply of services of Dredgi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17 Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (i) dated 28.6.2023, certifying that the applicant has been allotted tender for maintenance dredging work at Porbandar Fishery Harbour vide work order no. GUM/Porbandar/Drdg/work order/134/22-23 dated 30.9.2022; that it is necessary to maintain draft for smooth functioning of fishing boat; that it is necessary to carry out dredging activity to maintain minimum level of draft; that the dredging at Porbandar port has a direct nexus with fisheries development; that the dredging work allotted does not constitute more than 25% of value of supply of goods. (ii) dated 10.7.2023, certifying that the Fisheries department falls under Government of Gujarat; that their main activity is to provide better infrastructure facility & improve support system for fisherman; that the endeavour of the fisheries department is to increase fish production through various means like bringing more water bodies under scientific pisciculture, ensuring access of nonrationality balanced fish feed and high qualify fish seed/fingerlings to the fish farmers, dissemination of scientific knowledge about improved techniques of pisciculture, imparting hands on training to fishermen, etc .. 12. Briefl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his application under paragraph 2 [Annexure -D], has stated that the recipient, ie Fisheries Department is a government entity in terms of clause 2(zfa) of the notification and therefore the condition, according to them is satisfied. The term 'government entity' was introduced under paragraph 2, definitions, in notification No. 9/2017-IT(Rate) dated 28.6.2017, vide notification No. 33/2017-IT(Rate) dated 13.10.2017. However, this would be relevant only if the serial no. 3A of notification, reproduced supra contained the term government entity. The term Government entity, having been omitted from Serial No. 3A, vide notification No. 16/2021-IT(Rate) dated 18.11.2021, the averment of the applicant fails. 17. The applicant during the course of personal hearing has also submitted a copy of the 'Port Policy' of December 1995. This has been issued by the Ports & Fisheries Department, Government of Gujarat. What is relevant as far as the present application is concerned, is that along the 1600 kms of coastline of Gujarat, there are 41 ports, of which Kandla being a major port; that of the remaining 40 ports, 11 are intermediate ports and 29 are minor ports under the control of the Guja....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on three Advance Rulings to substantiate his averments viz • Dredging & Desiltation Company P Ltd Order No. 12/WBAAR/2019-20 dated 27.6.2019. In this matter, the issue involved was a contract for sectioning of Makara River (right drainage) & Garanimunha branch of Makara River in Orissa. The Authority in this matter in paragraph 4.2 held that "It appears from the documents mentioned in para 2.2 that the recipient is a government entity as defined under clause 2(zfa) of exemption notification." • Dredging & Desiltation Company P Ltd Order No. 3/WBAAR/2019-20 dated 10.6.2019. In this matter, the issue involved was upgradation of Jalda Kutli Landing Centre by protection to Mandarmani river & upgradation of navigability by dredging of Mandarmani river. The Authority in this matter in paragraph 4.5 held that "It appears from the documents mentioned in para 2.2 that the recipient is a government entity as defined under clause 2(zfa) of exemption notification." • Reach Dredging Ltd Order No. 13/WBAAR/2024-25 dated 1.10.2024. In this matter, the issue involved was execution of project of development of water body/reservoir at Lamphelpat, Imphal West, M....