AAR West Bangal

No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

In re OPTM Health Care Private Limited (GST AAR West Bengal)

The Applicant claims that it administers certain plant-based medications for the treatment of osteoarthritis and disorders of similar nature. The medicaments are not supplied standalone, but ancillary to the supply of health care service. lt is a composite supply of health care service called 'phytotherapy'. Applicant further submits that...

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GST on power supply & distribution network installed for Metro Rail

In re ABB lndia Ltd (GST AAR West Bangal)

In re ABB lndia Ltd (GST AAR West Bangal) SCADA, in the context of the Applicant’s supply to RVNL, is the system that controls and monitors the electrical network of the metro, enabling the operator to issue suitable commands to be followed in the operation of the metro. Using the SCADA interface, the operator sends […]...

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Whether printing service received locally is export when a foreign buyer is paying consideration in US dollars?

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

In re Swapna Printing Works Private Limited (GST AAR West Bengal) Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/20...

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Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption

In re Newtown Kolkata Development Authority (GST AAR West Bengal)

In re Newtown Kolkata Development Authority (GST AAR West Bengal) The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding Sta...

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GST TDS not applies on supply to Howrah Municipal Corporation

In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal)

In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible ...

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GST TDS Notifications not applies to exempt supply

In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal)

In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible on [&hell...

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Whether crushing of grains for distribution through PDS is exempt supply

In re Sakshi Jhajharaa (GST AAR West Bangal)

In re Sakshi Jhajharaa (GST AAR West Bangal) The Applicant intends to make the composite supply as above to the State Government. The recipient is, therefore, the State Government. The Applicant intends to crush the food grains belonging to the recipient and deliver the crushed grains to the recipient after packing. If the terms of [&hell...

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GST on leasing goods vehicles to GTA where right to use is transferred

In re Ishan Resins & Paints Limited (GST AAR West Bengal)

In re Ishan Resins & Paints Limited (GST AAR West Bengal) Classification of the service of leasing goods vehicles to GTA where the right to use is transferred The Applicant intends to lease out vehicles like trucks, tankers etc. that are designed to transport goods. The control and possession of the vehicle will be transferred [&helli...

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Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal)

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal) On examination of samples produced by the Appellant during the course of hearing it is clear that as the principal characteristic of tarpaulin is water proofing. unless the HDPE woven fabric is laminated it cannot be used to make tarpaulin. The process of […]...

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Whether loading & unloading service of yellow peas at the port is exempt supply?

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal) There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the […]...

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