In Jammu and Kashmir, a 5% tax is to be applied on the irrigation and flood control department said West Bengal Authority of Advance Ruling (AAR) 
The Govt of Jammu and Kashmir possesses the applicant, Reach Dredging Ltd. a contract for the building of channels crossed Hokersar Wetland on the old alignment from RD 13182m to RD 16713m of flood spill channel, which also has a side slope safeguard and dredging of drainage flows into Hokersar Wetland said by the Irrigation and Flood control Department
The applicant gives the order of allotment for work and other associated documents according to the work and its value he has provided a price for the work and states that he is supplied with the work contract services 
The applicant wants whether Sl No. 3 (vii) of Notification No 8/2017 Integrated Tax (Rate) dated June 28, 2017, as to be changed with time.
Under section 2(119) of the GST Act, Entry No. 3 (vii) of the IGST declares that the tax is applicable on 5% if the contract type is a composite supply of works, AAR sees. It consists of earthwork more than 75% of the contract value and the beneficiary is the central government, Union Territory, a government authority, state government, or a government entity.
The two judges Susmita Bhattacharya and Parthsarthi Dey held with the rule that the applicant will be taxable for the supply to the Irrigation and Flood control department Govt of Jammu and Kashmir, under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) on 28/06/2017, as changed with time.
