Courts: AAR West Bengal
Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
Goods and Services Tax

Goods and Services Tax
GST on health care services to senior citizens at their door step
Goods and Services Tax

Goods and Services Tax
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Goods and Services Tax

Goods and Services Tax
Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’
Goods and Services Tax

Goods and Services Tax
Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value
Goods and Services Tax

Goods and Services Tax
GST @12% leviable on contract w.r.t. construction of new railway sidings
Goods and Services Tax

Goods and Services Tax
18% GST on Supply of Mangrove Seeds & Seedlings Plantation Services in Coastal Areas
Goods and Services Tax

Goods and Services Tax
Annual operation & maintenance of compactor and hook loader for lifting & removal of garbage is a composite supply of goods & services
Goods and Services Tax

Goods and Services Tax
Shifting of electrical utilities cannot be regarded as road construction services
Goods and Services Tax

Goods and Services Tax
GST rate and HSN Code of industrial safety belt and harness
Goods and Services Tax

Goods and Services Tax
GST on operation & maintenance of Municipal Wet Waste processing facility
Goods and Services Tax

Goods and Services Tax
GST on milling of food grains into flour for Public Distribution by Govt
Goods and Services Tax

Goods and Services Tax
GST on supply of fortified wholemeal flour to Food & Supplies Department
Goods and Services Tax

Goods and Services Tax
GST on supply of services for printing on duplex board
Goods and Services Tax

Goods and Services Tax
