Dredging and De-silting Services Classified as Pure Service with Nil GST Under Entry No. 3 Notification 12/2017

Dredging and De-silting Services Classified as Pure Service with Nil GST Under Entry No. 3 Notification 12/2017Case-LawsGSTThe AAR held that the applicant’s dredging and de-silting services performed using Cutter Suction Dredger in specified river channel

Dredging and De-silting Services Classified as Pure Service with Nil GST Under Entry No. 3 Notification 12/2017
Case-Laws
GST
The AAR held that the applicant's dredging and de-silting services performed using Cutter Suction Dredger in specified river channels for the Government of West Bengal constitute a pure service without any supply of goods. The activity involves excavation and removal of silt without any construction or creation of dumping grounds, thereby excluding it from works

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