Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.
Advance ruling on GST exemption for manpower supply under Jal Jeevan Mission in West Bengal. Analysis of Notification 12/2017 and tax applicability.
West Bengal AAR rules on GST classification for hiring fitted assets. The ruling clarifies tax rates for air-conditioning, electrical, and fire safety systems.
West Bengal AAR rules manpower services to Webel Technology Limited are taxable under GST, not exempt under Notification No. 12/2017.
GST AAR West Bengal grants exemption on pure services provided by Rimita Mukherjee for water distribution projects under Notification No. 12/2017-Central Tax (Rate).
Detailed analysis of AAR West Bengal ruling on GST exemption for catering services to inpatients under Notification 12/2017 and healthcare service definitions.
AAR West Bengal examines GST exemption for Reach Dredging Ltd’s project on Lamphelpat Waterbody, addressing urban flooding, water security, and eco-tourism in Manipur.
Application by AKS Expo Chem for GST advance ruling rejected. Question not covered under Section 97(2) of CGST/WBGST Act, 2017. No ruling pronounced.
Explore the GST AAR ruling on whether Yatri Sathi App qualifies as an e-commerce operator in providing transportation services under GST laws.
Supply of Baby Carrier with hip seat as manufactured by the applicant shall be covered under HSN 6307 90 and would attract tax @ 5% when sale value does not exceed Rs. 1,000/- per piece and @12% when sale value exceeds Rs. 1,000/- per piece.
