Classification of Supply — The WBPDCL awarded to PMZP the work of evacuation and disposal of settled ash from the ash ponds/decantation ponds of Kolaghat Thermal Power Station. PMZP is in the process of engaging agencies for execution of the aforesaid work. The Applicant intends to execute the work. The Applicant's supply to PMZP, is a composite supply classifiable under SAC 995433. Thus, it is exempt under Sl No. 3A of Notification No.12/2017-Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time to time. — Novel Engineering and Technical Works Private Limited, In Re… [2019] 15 TAXLOK.COM 052 (AAR-WB)