The West Bengal Authority of Advance Ruling (AAR West Bengal) in the matter of DREDGING AND DESILTATION COMPANY PRIVATE LIMITED has ruled out that services of removal of hump given to Delhi Govt are exempt from GST.

Supply of services being undertaken by the applicant for removal of the hump (silt/ earth/ manure/ sludge etc.) by dredging at Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and therefore shall be exempted from payment of tax.