Case-Laws – GST – Highlights – The supply of works contract services for dredging and rejuvenating Lamphelpat waterbody, a natural water body, to alleviate urban flooding, provide sustainable water source, and promote eco-tourism to the State Government of Manipur is exempted from tax under Serial Number 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [corresponding State Notification No. 1136 F.T. dated 28.06.2017] and Serial No. 3A of Notification No. 9/2017 dated 28-06-2017 Integrated Tax (Rate). Although dredging a natural water body cannot be considered as removal of encroachment on public property, the supply is in relation to functions entrusted to a municipality under Article 243W of the Constitution, such as drinking water supply, environmental protection, and ecological promotion, as listed in the Twelfth Schedule. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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