AAR West Bangal

Whether drainage of channels and riverbeds is an exempt supply?

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

The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving d...

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Whether resuscitation of a river is an exempt supply under GST

In re Neo Built Corporation (GST AAR AAR West Bengal)

In re Neo Built Corporation (GST AAR AAR West Bengal) The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule. Resuscitation of a river means reviving the water flow. It is, therefore, relatable to the function listed und...

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Notification on TDS under GST not applicable on exempt supplies

In re lndrajit Singh (GST AAR West Bengal)

As Applicant is making an exempt supply, provisions of section 51 and, for that matter, Notification No. 50/2018-Central Tax dated 13/09/2018 to the extent they mandate and deal with mechanism of TDS, do not apply to his supply....

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Upgrading navigability of Mandarmoni River is exempt supply under GST

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

The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish, area of water or seabed, method of fishing, class of boats, the purpose of the activities or a combination of the preceding features....

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Input tax credit on motor vehicle purchase for supplying rent-a-cab service?

In Re Mohana Ghosh (GST AAR West Bengal)

GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) of the GST Act....

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No higher GST on preferential location, car parking, common areas & facilities: AAR

In re Bengal Peerless Housing Development Company Limited (GST AAR West Bengal)

GST should not be collected by builders at higher rate on services relating to the preferential location of the unit and right to use car parking space and common areas and facilities...

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Input tax credit is admissible even if consideration is paid through book adjustment

In re Senco Gold Ltd (GST AAR West Bangal)

In re Senco Gold Ltd (GST AAR West Bangal) The Applicant intends to settle the mutual debts through book adjustments. He seeks an advance ruling on  whether the input tax credit is admissible when he settles through book adjustment the debt created on inward supplies from the Franchisee. AAR held that The Applicant can pay […]...

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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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