AAR West Bangal

GST on supply to Wular Conservation and Management Authority

In re Reach Dredging Ltd (GST AAR West Bengal)

In re Reach Dredging Ltd (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. [&he...

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GST on Irrigation and Flood control Department, Govt of Jammu & Kashmir

In re Reach Dredging (GST AAR West Bengal)

In re Reach Dredging (GST AAR West Bengal) The applicant’s supply, as mentioned in para 1.1, to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time. FULL TEXT OF ORDER OF [&hell...

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Three-wheeled electrically operated motor vehicle classifiable under HSN 8703

In re Hooghly Motors Pvt Ltd (GST AAR West Bengal)

In re Hooghly Motors Pvt Ltd (GST AAR West Bengal) Classification of the three-wheeled electrically operated motor vehicle Motor vehicles for carrying less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classifica...

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Assignment of leasehold right on land is taxable under GST

In re Enfield Apparels Ltd (GST AAR West Bengal)

In re Enfield Apparels Ltd (GST AAR West Bengal) The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It does not amount to further sub-leasing, as the applicant’s rights as per the Deed of sub-lease stands extinguished after assignment. Neither does it create fresh benefit from the land....

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No GST on facilitating rehabilitation of survivors of violence on women

In re Swayam (GST AAR West Bengal)

In re Swayam (GST AAR West Bengal) Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST? The applicant is apparently assisting the women survivors in various ways to get back on their feet. Such survivors of sexual and other violence need services like legal aid, medical assistance, [&hell...

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NCLT appointed liquidator liable to pay GST & Register

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal)

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal) Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered? The liquidator is appointed under section 34 (1) of IBC after NCLT initiates liquidation in terms of section 33 of IBC. As the applicant – […]...

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No GST on imparting education via Govt approved vocational courses

In re Leprosy Mission Trust India (GST AAR West Bengal)

In re Leprosy Mission Trust India (GST AAR West Bengal) Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST? Clause h(ii) of the Exemption Notification 12/2017 – Central Tax (Rate) dated 28/06/2017 defines an ‘approved vocational course’ as a modular employable skill ...

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Site where employees are deputed for machine maintenance qualifies as fixed establishment : AAR

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal)

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal) It is evident from the above discussion that the MARC Holder maintains suitable structures in terms of human and technical resources at the sites of BCCL. It ensures supervision of the equipment, supply of spares and consumable and overheads for 5000 annual […]...

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Fusible interlining cloth is not a woven fabric & falls under HSN 5903: AAAR

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAAR West Bangal)

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAR West Bangal) The product manufactured by the appellant is fusible interlining cloth. Before 1989, the item used to be classified under Chapters 52 to 55, as clarified under Circular No. 5/89 dated 15/06/1989. In the Union Budget of 1989-90, a new chapter note 2(c) was introduced […]...

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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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