AAR West Bangal

GST on fabrication of steel structures when material except paint is supplied by recipient

Vrinda Engineers Private Limited (GST AAR West Bangal)

Vrinda Engineers Private Limited (GST AAR West Bangal) Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient? The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel struct...

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Supply of service by IZ Kartex to BCCL qualifies as import of service

In re IZ Kartex (GST AAAR West Bengal)

In re IZ Kartex (GST AAAR West Bengal) From the facts of the case, it is seen that the IZ-Kartex named after Korobkov, the Russian company has entered into the MARC with BCCL. They have deployed DDP-N, an Indian company as the subcontractor. DDP-N in turn, issues invoice to the Russian company. Again, the Russian […]...

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GST on conservancy service to Defence establishments

In re Lokenath Builders (GST AAR West Bengal)

In re Lokenath Builders (GST AAR West Bengal) The applicant‟s supply to Bagrakot Military Station and Sukna Military Station, as described in para 3.5, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 – FT dated 28/06/2017), ...

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Milk with turmeric extracts is classifiable under HSN 0401

In re ITC Limited (GST AAR West Bangal)

Milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The applicant's product, therefore, remains classifiable under HSN 0401 even after a small quantit...

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Works contract service of laying pipelines in Bangladesh is not export

In re Maninder Singh (GST AAR West Bengal)

In re Maninder Singh (GST AAR West Bengal) NRL has awarded the contract to the applicant for construction of the pipeline in Bangladesh and pays the consideration. NRL is, therefore, the recipient in terms of section 2(93)(a) of the GST Act. A strip of land extending over more than a hundred kilometre is not a […]...

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GST on residential affordable housing project

In re Primarc Projects Pvt Ltd (GST AAR West Bengal)

In re Primarc Projects Pvt Ltd (GST AAR West Bengal) Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project? The works contract service for the construction of those dwelling units in the project named ‘Akriti’ (WBHIRA Registration No. HIRA/P/PUR/2018/000003) that are...

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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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