Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
In re Prodip Nandi (GST AAR West Bengal) Manpower Agency cannot escape GST liability on Gross amount by showing Services Charges and Salary/Wages Separately The applicant thus engages contract labour towards supply of manpower services as requited by his clients (recipient of services). Rule 33 of the CGST/WBGST Rules, 2017 clearly speaks that one of […]
In re Masterly Kolkata Facility Maintenance Pvt Ltd. (GST AAR West Bengal) Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. It is submitted by the applicant that the apartment owners are at liberty either to get the supply of cooking […]
In re Kanahiya Realty Private Limited (GST AAR West Bengal) (i) Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the GST Act. […]
In re Pioneer Associates (GST AAR West Bengal) Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019. The definition of “affordable residential apartment” […]
In re Exservicemen Resettlement Society (GST AAR West Bengal) GST is payable on complete billing amount including employer portion of EPF & ESl Amount West Bengal Authority for Advance Ruling has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund (EPF) or Employee State Insurance (ESI), if […]
In re Management & Computer Consultants (GST AAR West Bengal) Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. West Bengal State Council of Technical & Vocational Education and Skill Development, a statutory body, offers courses under various sections like […]
In re Eastern Coalfields Ltd (GST AAR West Bengal) Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the […]
In re SNG Envirosolutions Private Limited (GST AAR West Bengal) The authorised representative of the applicant has appeared on 19.07.2021 and stated that the applicant intends to withdraw the application unconditionally. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of […]
In re C M S Engineering Concern (AAR West Bengal) Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax? Pure services (without involvement […]
In re Sree Krishna Rice Mill (GST AAR West Bengal) We now come to the questions on which the instant advance ruling has been sought for. The applicant seeks to know in respect of taxability on transportation charges of raw paddy from the point of purchase to the rice mill and also on the reimbursement […]
