Gujarat Maritime Board Dredging Services Not Eligible for Exemption Under N/N 9/2017-IT (Rate) as Amended
Case-Laws
GST
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term “government entity” has been omitted from the exemption notification. The AAR ruled th
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