Case Law Details
In re Ashis Ghosh (GST AAAR West Bangal)
As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound, tank and other low lying areas with sand and good earth and consolidating the same by ramming and dressing. The activities undertaken by the Appellant amount to improvement and modification of land for future construction. In the circumstances, it is not a ease of composite supply where principal supply constitutes of sand, as argued by the Appellant, but a case of transfer of property in goods in course of site preparation for construction of the New Central Correctional Home at Baruipur.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, WEST BANGAL
1. This Appeal has been filed by Sri. Ashis Ghosh (hereinafter referred to as “the Appellant ) on 26.08.2019 against Advance Ruling No. 09/WBAAR/2019-20 dated 25.06.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s Ashis Ghosh.
2. M/s Ashis Ghosh, located at Old 1042, Pratima Comer, Ward-8, Chakdah, Nadia-741222 holding GSTIN 19AHRPG7984M1Z7 procured two contracts from M/s Mackintosh Burn Limited (hereinafter referred to as MBL) for filling in the compound, tank, lowland, etc. with silver sand and earthwork in layers, including spreading and compacting the same at the New Central Correctional Home, Baruipur.
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