Case Law Details
Case Name : In re Sital Kumar Poddar (GST AAR West Bengal)
Appeal Number : Advance Rulings No. 15/WBAAR/2020-21
Date of Judgement/Order : 11/01/2021
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Sital Kumar Poddar (GST AAR West Bengal)
The applicant is eligible to claim the input tax credit on the inward supplies of the goods and services used for supplying the works contract service to Kolkata Municipal Corporation (KMC) for construction of an immovable property.
This ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL
Preamble
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