AAR West Bangal

ITC on lease rental of land on which Hotel is being constructed for pre-operative period

In re GGL Hotel And Resort Company Limited (GST AAR West Bangal)

In re GGL Hotel And Resort Company Limited (GST AAR West Bangal) Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed Input Tax Credit is not available to the Applicant for lease rent paid during pre-operative period for the leasehold land on […]...

Read More

Classification and rate of GST on PP non-woven bags

In re U.S Polytech (GST AAR West Bangal)

In re U.S Polytech (GST AAR West Bangal) ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 & […]...

Read More

Company established by Govt notification liable to deduct TDS under GST

In re WEBFIL Ltd (GST AAR West Bengal)

In re WEBFIL Ltd (GST AAR West Bengal) The Applicant- WEBFIL Ltd, is established by government notification, is liable to deduct tax at source under section 51(1) read with Notification No. 1344-FT dated 13/09/2018, being a company controlled by the Central and the State Governments. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WES...

Read More

GST Rate on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd (GST AAR West Bengal)

The IWAI is clearly not the Government of India, but a Government Entity having no sovereign authority to collect Government revenue. It is, therefore, evident that the Applicant is supplying works contract service for an original work that is meant for commerce and business. It does not, therefore, satisfy the conditions laid down under ...

Read More

GST on Construction of private railway siding for carriage of coal & oil fuel

In re RITES Limited (GST AAR West Bangal)

In re RITES Limited (GST AAR West Bangal) Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant […]...

Read More

GST on printing of Bible against order from foreign entity & supply in India

In re Swapna Printing Works Private Limited (GST AAR West Bangal)

In re Swapna Printing Works Private Limited (GST AAR West Bangal) The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently receive...

Read More

GST on Toll Taxes reimbursed by clients & its deduction form supply value

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal)

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal) Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply? The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of […]...

Read More

GST on retro-fitment of Twin Pipe Air Brake System on Railway Wagons

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal)

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal) Whether retro-fitment of twin pipe air brake system is composite supply and what is the rate of tax thereon? The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake […]...

Read More

AAAR ruling on classification of Laminated Taurpalins of HDPE Woven Fabrics

In re M/s. East Hooghly Polyplast Pvt. Ltd. (GST AAAR West Bangal)

Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63....

Read More

GST on transportation service in contacts for erection of transmission towers

In re Skipper Ltd (GST AAR West Bangal)

In re Skipper Ltd (GST AAR West Bangal) The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commis...

Read More

Browse All Categories

CA, CS, CMA (3,963)
Company Law (4,198)
Custom Duty (7,150)
DGFT (3,827)
Excise Duty (4,174)
Fema / RBI (3,567)
Finance (3,775)
Income Tax (28,570)
SEBI (3,016)
Service Tax (3,420)