AAR: Flood spill channel construction & drainage dredging, for Irrigation and Flood Control Department, taxable at 5%

West Bengal AAR rules that the applicant's contract for construction of flood spill channel, including its side slope protection and dredging of drainage to the Irrigation and Flood Control Department, Govt. of Jammu and Kashmir is taxable under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated June 28, 2017; Notes that said construction is by way of earthwork excavation in all kinds of soils like earth, clay, silt, sand, gravel, boulders and lake bed...