AAR West Bangal

GST Payable on transfer of business if transfer is not as going concern

In re Cosmic Ferro Alloys Limited (GST AAR West Bengal)

In re Cosmic Ferro Alloys Limited (GST AAR West Bengal) Questions Raised Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered […]...

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GST on dismantling & installation of sleepers for Railways

In re Utkarsh India Limited (GST AAR West Bengal)

In re Utkarsh India Limited (GST AAR West Bengal) Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017? Answer: The instant supply is fo...

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AAR cannot give ruling on issue already decided by any Authority

In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal)

In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal) In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not admit the application where […]...

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Applicant cannot be treated as fair price shop if not supplying to ration card holders: AAR

In re Provat Kumar Kundu (GST AAR West Bengal)

In re Provat Kumar Kundu (GST AAR West Bengal) We now proceed to decide whether an agent can be regarded as a fair price shop or not. It appears that a fair price shop is licensed to sell public distribution commodities against ration documents (refer: Para 2.13) i.e., a fair price shop supplies S. K. […]...

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AAR explains meaning of Fair Price Shop

In re Nathmull Bhagchand Jain (GST AAR West Bengal)

In re Nathmull Bhagchand Jain (GST AAR West Bengal) We find that in exercise of the power conferred by Section 3 of the Essential Commodities Act 1955, the Government of West Bengal issued the West Bengal Public Distribution System (Maintenance & Control) Order, 2013 on 8th August 2013. The said order defines fair price shops [&hellip...

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AAR reject application as question raised in the application was pending

Aakash Food Products Private Limited (GST AAR West Bengal)

Aakash Food Products Private Limited (GST AAR West Bengal) 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same […]...

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GST on services to State Government for collection & disposal of bio-medical waste

In re SNG Envirosolutions Pvt. Ltd.  (GST AAR West Bengal)

In re SNG Envirosolutions Pvt. Ltd.  (GST AAR West Bengal) Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? Supplies provided by the applicant to State Gov...

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Advance ruling cannot sought by applicant in relation to supply being received by him

In re Cosmic CRF Limited (GST AAR West Bengal)

In re Cosmic CRF Limited (GST AAR West Bengal) In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) […]...

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AAR West Bengal allows Withdrawal of application for advance ruling

In re Dwarka Prosad Agarwala (GST AAR West Bengal)

In re Dwarka Prosad Agarwala (GST AAR West Bengal) 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same […]...

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GST on milling of food grains into flour for Food & Supplies Department, Govt. of West Bengal

In re Maa Laxmi Enterprise (GST AAR West Bengal)

In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Publi...

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