AAR West Bangal

GST on Supply of catering services to educational institution

In re Manoj Mittal (GST AAR West Bengal)

In re Manoj Mittal (GST AAR West Bengal) Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply? (i) Supply of food and beverages from the sweetmeats counter by the applicant, […]...

Read More

Non -Supplier of Service cannot ask for Advance ruling

In re Shasank Sekhar Jalan (GST AAR West Bengal)

In re Shasank Sekhar Jalan (GST AAR West Bengal ) The question is related to the supply of maintenance service by the RWA. The applicant is not supplying the maintenance service at the residential units in ‘Sanjeeva Town’. This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling. ...

Read More

Wular Conservation & Management Authority is a Governmental Authority

In re RDL-ZYCHL-JV (GST AAR West bengal)

In re RDL-ZYCHL-JV (GST AAR West Bengal) It appears from Notification No. 311 dated 25/09/2012 of the Forest Department of State Government (now a Union Territory) that the recipient is constituted as an authority under section 3 (1) of the Jammu and Kashmir Development Act, 1970 for preservation and conservation of Wular Lake. The Board ...

Read More

ITC eligible on works contract service to Municipal Corporation

In re Sital Kumar Poddar (GST AAR West Bengal)

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 [&helli...

Read More

GST on fabrication of steel structures when material except paint is supplied by recipient

Vrinda Engineers Private Limited (GST AAR West Bangal)

Vrinda Engineers Private Limited (GST AAR West Bangal) Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient? The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel struct...

Read More

AAR cannot explain Document required for supply to SEZ units

In re Garuda Power Pvt Ltd (GST AAR West bengal)

In re Garuda Power Pvt Ltd (GST AAR West bengal) What document is required for the supply of goods or services to SEZ units? An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised above does not fall within the ambit of any of the […]...

Read More

GST on conservancy service to Defence establishments

In re Lokenath Builders (GST AAR West Bengal)

In re Lokenath Builders (GST AAR West Bengal) The applicant‟s supply to Bagrakot Military Station and Sukna Military Station, as described in para 3.5, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 – FT dated 28/06/2017), ...

Read More

Milk with turmeric extracts is classifiable under HSN 0401

In re ITC Limited (GST AAR West Bangal)

Milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The applicant's product, therefore, remains classifiable under HSN 0401 even after a small quantit...

Read More

Works contract service of laying pipelines in Bangladesh is not export

In re Maninder Singh (GST AAR West Bengal)

In re Maninder Singh (GST AAR West Bengal) NRL has awarded the contract to the applicant for construction of the pipeline in Bangladesh and pays the consideration. NRL is, therefore, the recipient in terms of section 2(93)(a) of the GST Act. A strip of land extending over more than a hundred kilometre is not a […]...

Read More

GST on residential affordable housing project

In re Primarc Projects Pvt Ltd (GST AAR West Bengal)

In re Primarc Projects Pvt Ltd (GST AAR West Bengal) Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project? The works contract service for the construction of those dwelling units in the project named ‘Akriti’ (WBHIRA Registration No. HIRA/P/PUR/2018/000003) that are...

Read More

Browse All Categories

CA, CS, CMA (5,377)
Company Law (7,227)
Custom Duty (8,447)
DGFT (4,523)
Excise Duty (4,474)
Fema / RBI (4,646)
Finance (4,917)
Income Tax (36,820)
SEBI (3,941)
Service Tax (3,706)

Search Posts by Date

May 2021
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31