AAR West Bangal

GST payable on services by Inner Wheel Clubs: West Bangal AAAR

In re Association of Inner Wheel Club of India (AAR GST West Bangal)

In re Association of Inner Wheel Club of India (GST AAAR, West Bangal) Goods and Services Tax is levied on intra-State and inter-State supply of goods and services. According to Section 7 of GST Act, the expression ‘supply’ includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, [&he...

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Inseparable Goods sent for job work & consumed in process is not supply

In re Ratan Projects & Engineering Co Private Limited (GST AAR West Bangal)

Return of the galvanised goods to the Applicant satisfies the condition of receiving back the inputs in accordance with section 143(1 )(a) of the GST Act. As the goods like furnace oil, zinc etc - consumed in the process of galvanising – are inseparable from the galvanised goods, they should not be treated as supply in terms of section...

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Rates of GST on various services provided by club

In re The Bengal Rowing Club (AAR West Bangal)

In re The Bengal Rowing Club (AAR West Bangal) Supply of food, by way of or as part of any service or in any other manner whatsoever, from the Applicant’s restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State Notification No. [&h...

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GST on repairing & servicing of transformers owned by WBSEDCL

In re Alok Bhanuka (GST AAR West Bangal)

In re Alok Bhanuka (GST AAR West Bangal) Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of […]...

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Food supplements classifiable under HSN 2106: AAR West Bengal

In re Eskag Pharma Pvt Ltd (GST AAR West Bengal)

Food supplements are not specifically covered under any HSN. The Section or Chapter Notes or the Explanatory Notes to the Tariff Act do not contain any specific reference to inclusion of food supplements...

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IIM, Calcutta eligible for GST exemption & is an Educational Institution: AAAR

In re Indian Institute of Management (GST AAAR West Bangal)

In re Indian Institute of Management (GST AAAR West Bangal) Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta Indian Institute of Management, Calcutta, the Respondent, is an ‘education institution’ in terms of meaning of clause 2(y) of ...

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Classification & GST on service of a Line Producer located in Brazil

In re Udayan Cinema Pvt Ltd (AAR West Bangal)

In re Udayan Cinema Pvt Ltd (AAR West Bangal) The Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612. The Applicant is liable to pay IGST on the payments made to the above Line Producer in terms of Sl No. […]...

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GST: Classification and rate of tax on pen parts

In re Shiva Writing Company Pvt. Ltd. (GST AAR West Bangal)

In re Shiva Writing Company Pvt. Ltd. (GST AAR West Bangal) In the Rate Notification ball point pens, classified under HSN 9608, are included under Sl No. 232 of Schedule II under the description: pens other than fountain pens, stylograph pens. The same Notification also mentions fountain pens, stylograph pens under Sl No. 447 of [&hellip...

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Advance Ruling on HSN of Bags/Sacks (both with & without Handle)

In re Piyush Polytex Industries Pvt. Ltd (GST AAR West Bangal)

In re Piyush Polytex Industries Pvt. Ltd (GST AAR West Bangal) Seeks a Ruling on description & HSN of Bags/Sacks (both with & without Handle) made of (i) Laminated P.P. Nonwoven Fabric, (ii) B.O.P.P. Pasted P.P. Nonwoven Fabric and (iii) Woven Fabric Pasted with Nonwoven Fabric, under the GST Act. (i) Bags/Sacks (both with & [...

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Service to students for lodging along with food is a Mixed supply: AAR

In re Sarj Educational Centre (GST AAR West Bangal)

In re Sarj Educational Centre (GST AAR 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 Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. Each of the ...

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