AAR: Activity of evacuation and disposal of settled ash from decantation ponds by Panchayat, exempt

West Bengal AAR holds that applicant’s supply to Purba Medinipur Zilla Parishad (PMZP) engaged in the work of evacuation and disposal of settled ash from the ash ponds/decantation ponds of Kolaghat Thermal Power Station is a ‘composite supply’ classifiable under SAC 995433; Examining eligibility under Sl. No. 3 or 3A of Exemption Notification, holds that activity undertaken by assessee comprising of transportation of excavated earth and ash is ancillary to the principal...