AAR, No GST exemption on dredging services to Gujarat Maritime Board: Case of Kishore Projects Private Limited, AAR Gujarat Ruling Dated 25th March 2025. The company was awarded a contract by the Gujarat Fisheries Board to conduct dredging at Porbandar Fishery Harbour, maintaining the minimum draft for smooth fishing operations. The applicant claimed eligibility for exemption under serial No. 3A of the notification, asserting that fisheries development falls under functions entrusted to Panchayats under Article 243G of the Constitution. AAR found that while the contract was issued by the Fisheries Department, the Gujarat Maritime Board (GMB), a statutory body owns the port and receives the dredging services. AAR ruled that the supply of services of dredging activity undertaken by the applicant provided to Gujarat Maritime Board is not coveredunder serial No. 3A of notification No. 9/2017 (Rate) dated 28th June 2017 as amended. (AAR Gujarat Ruling Dated 25/03/2025)