AAR West Bangal

GST Payable by security Agency on payment received for bonus of security personnel deployed

In re Ex-servicemen Resettlement Society (GST AAR West Bengal)

In re Ex-servicemen Resettlement Society (GST AAR West Bengal) Employer’s contribution to EPF, ESI etc. and payment of Bonus at the Government approved rate are, therefore, components of the Applicant’s expenditure. It is entitled to pass this liability to the recipient, who, in terms of the Agreement, is apparently ready to b...

Read More

AAR rejects application as Applicant was not the Supplier of Service

In re Barbeque Nation Hosprtality Ltd (GST AAR West Bengal)

The Applicant's question is related to the components of the amount that the Licensor, as supplier of the service of leasing of immovable property, is charging on it. They are not related to the supplies the Applicant makes or intends to make. This Authority cannot, therefore, provide a decision to the Applicant in the form of an advance ...

Read More

Classification of work for land filling and site preparation

In re Ashis Ghosh (GST AAAR West Bangal)

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 […]...

Read More

Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (AAR West Bengal)

The Applicant's product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975....

Read More

GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

In re Shewratan Company Pvt Ltd. (GST AAR West Bengal)

The Applicant's supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption...

Read More

Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal)

Supply of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The ...

Read More

Whether supply of stores in foreign going vessels is export under GST

In re Shewratan Company Pvt. Ltd. (GST AAR West Bengal)

The Applicant's supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The Applicant is, therefore, liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be....

Read More

TDS under GST on supply of solid waste conservancy service to a municipality

In re M/s Singh Transporl Agency (GST AAR West Bengal)

In re M/s Singh Transporl Agency (GST AAR West Bengal) Whether TDS is deductible on supply of solid waste conservancy service to a municipality under GST? The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 – […]...

Read More

Whether co-owners of a jointly held property are liable to pay tax as AOP

In re Sri Rabi Sankar Tah (GST AAR West Bengal)

In re Sri Rabi Sankar Tah (GST AAR West Bengal) Whether co-owners of a jointly held property are liable to pay tax as an association of persons (AOP)? The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST […]...

Read More

Services offered to buyer of a flat in a housing complex is composite supply?

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAR West Bengal)

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAAR West Bengal) Providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities constitutes a composite supply...

Read More

Browse All Categories

CA, CS, CMA (4,376)
Company Law (5,172)
Custom Duty (7,494)
DGFT (4,052)
Excise Duty (4,279)
Fema / RBI (3,903)
Finance (4,053)
Income Tax (31,262)
SEBI (3,249)
Service Tax (3,483)