AAR West Bangal

Order of AAAR on Classification of food supplements under GST

In re Sri Dipankar Majumdar (GST AAAR West Bengal)

The WBAAR, out of the above 15 products classified 12 products (Serial nos. 2 to 13 of the above table) under HSN 2106, and taxable under SI. No. 23 of Schedule III of Notification no. 1/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act, 2017 & Notification No. 1125-FT dated 28-06-2017 under the West Bengal Goo...

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AAAR ruling on Rates of GST on various services provided by club

In re Bengal Rowing Club (GST AAAR West Bangal)

In re Bengal Rowing Club (GST AAAR West Bangal) AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services […]...

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Classification and rate of GST tax on pen parts

In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal)

In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal) It is observed that the ‘tips and balls of ball point pens’ are essentially ‘parts of refills’ and the refills are parts of ball point pens. ‘Ball point pens’ are classified under Sub-heading no. 9608 10 attracting tax @ 12% while ‘Refil...

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GST on lodging alongwith food – Composite supply?

In re M/s Sarj Educational Centre (GST AAAR West Bangal)

In re M/s Sarj Educational Centre (GST AAAR West Bangal) Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act The West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR’) has passed an advance ruling by an order […]...

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GST on dredging to improve navigability of river-bed and channels

In re Arihant Dredging Developers Private Limited (GST AAR West Bangal)

In re Arihant Dredging Developers Private Limited (GST AAR West Bangal) It appears from the description of the work that it improves the navigability of the river-bed and channels – an activity toward development of irrigation and waterways. It is, therefore, an activity in relation to the function listed under SI No. 5 of the [&hel...

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GST on works contract of dredging a river-bed for government entity

In re Dredging and Desiltation Company Private Limited (GST AAR West Bengal)

It appears from the description of the work that it improves the navigability of the river-bed and channels - an activity toward development of irrigation and waterways. It is, therefore, an activity in relation to the function listed under SI No. 5 of the Eleventh Schedule, as entrusted to a Panchayat under Article 243G of the Constituti...

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No GST on Renting of residential property for residence to company

In re Borbheta Estate Pvt Ltd (GST AAR West Bangal)

Whether renting a residential property for residential purpose to a company is an exempt supply under GST? It appears that the dwelling units rented to individuals, as described in the relevant contracts, are meant for residential accommodation. The dwelling unit rented to M/s Larsen & Toubro Ltd is a flat in the housing complex named Sou...

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No GST TDS on conservancy & waste management service to municipality

In re Time Tech Waste Solutions Private Limited (GST AAR West Bangal)

Whether TDS notifications applies to conservancy and waste management service to a municipality and and whether he is required to obtain registration under the GST Act even if he is making exempt supplies only....

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18% GST payable on railway pushing and towing service: AAR

In re Champa Nandi (M/s Industrial Handling) (GST AAR West Bangal)

In re Champa Nandi (M/s Industrial Handling) (GST AAR West Bangal) Art 366(20) of the Constitution excludes from the ambit of ‘railway’ only (a) a tramway wholly within a municipal area and (b) any line of communication wholly situates in one State and declared by Parliament by law not to be a railway. The Parliament […...

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GST paid on inward supply of motor vehicles for supplying rent-a-cab service not admissible

In re Mohana Ghosh (GST AAR West Bangal)

GST paid on the [inward supply] of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section [17(5)(a)] of the GST Act....

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