AAR : Exempts up-gradation & related service provided to West Bengal Fisheries Corporation Ltd.

West Bengal AAR holds that up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is exempt from GST under Sl. No. 3A of Notification No. 9/2017 – Integrated Tax (Rate) as amended by Notification No. 2/2018; Examining three aspects w.r.t. eligibility under Sl. No. 3 or 3A of Exemption Notification, observes that the recipient is a government entity as defined under clause 2(za)...