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TaxReply India Pvt Ltd

KISHOR PROJECTS P LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Priyank Lalcheta
Res. Counsel
---

Petitioner / Applicant

KISHOR PROJECTS P LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 25, 2025
Order No.

GUJ/GAAR/R/2025/12 (In Application No. Advance Ruling/SGST&CGST/2023/AR/27)

Citation

2025(3) TAXREPLY 12891
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ORDER

Brief facts: M/s. Kishor Projects P Ltd., 1st floor, Kalyan Park Society, Bhushan, Race Course Ring Road, Rajkot, Gujarat-360 001[for short - ‘applicant’] is registered under GST and their GSTIN is 24AACCK3721F1Z0. 2. The applicant is engaged in executing Government contracts. The applicant has been awarded contract for dredging by Gujarat Fisheries Board, which is a department of the Government of Gujarat. As per the applicant, the dredging contracts have been given to maintain minimum draft at the port/ seashore so as to enable the fisherman to float the boats upto the ports easily. 3. The applicant has further stated the following: that the recipient of the service is a Government entity, in terms of clause 2 (zfa) of notification No. 9/2017-IT (Rate); that the Fisheries department falls under the Ministry of Fisheries of the Government of Gujarat; that one of the vision of the Gujarat Fisheries Board [recipient of the service] is devel....

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