Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
AAR ruled that providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. The supply of services for the right to use of parking space would be taxable at 18% GST
In re Snehador Social & Health Care Support LLP (GST AAR West Bengal) Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services? Services of regular medical monitoring along with other logistic support as provided […]
AAR held that welding process on railway tracks along with supply of labour services shall be treated as ‘Composite Supply’ of services falling under Tariff 995429 and shall be taxable at the rate of 18% vide serial number 3(xii) of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017
In re Jayesh Popat (GST AAR West Bengal) Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? It therefore appears that to qualify as a ‘going concern’, the business […]
AAR ruled that assessee acting as Project Implementing Agency, making supplies to State Government Department is required to issue tax invoice on contract value as determined by Department in spite of the fact that there is no value addition in supply.
In re Triveni Engicos Private Limited (GST AAR West Bengal) The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12% will be applicable on […]
In re Raj Mohan Seshamani (Trade Name- M/s Sustainable Green Initiative), (GST AAAR West Bengal) In the case of Raj Mohan Seshamani, regarding the SAC (Services Accounting Code) and GST (Goods and Services Tax) rate for the outward supply related to mangroves cultivated and nurtured in coastal communities, the following key points were discussed: Background: Raj […]
AAR ruled that, supply of services to the Government or Government authority for annual operation and maintenance of capacity portable compactor and hook loader cannot be regarded as pure services and it is a composite supply of goods and services as it involves supply of goods like spare parts.
In re Shree Powertech (GST AAR West Bengal) Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities The West Bengal Authority of Advance Ruling (“the WBAAR”) in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for […]
The item industrial safety belt manufactured by the applicant would be classified under chapter sub-heading 6307 20 90 and tax would be levied @ 5% of item sale value not exceeding Rs.1000/- per piece and @ 12% in case where sale value exceeds Rs.1000/- per piece.
