Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
In re GGL Hotel and Resort Company Ltd. (GST AAAR West Bengal) Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed The Appellant acquired land from the WBHIDCL on lease paying an upfront amount as premium and a yearly lease rental @10% […]
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
In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal) It is observed that the ‘tips and balls of ball point pens’ are essentially ‘parts of refills’ and the refills are parts of ball point pens. ‘Ball point pens’ are classified under Sub-heading no. 9608 10 attracting tax @ 12% while ‘Refills for ball […]
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 143(3) of the GST Act, provided they have been entirely used up in the process of galvanising.
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. […]
In re Alok Bhanuka (GST AAR West Bangal) Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of […]
Food supplements are not specifically covered under any HSN. The Section or Chapter Notes or the Explanatory Notes to the Tariff Act do not contain any specific reference to inclusion of food supplements
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, […]
In re Shiva Writing Company Pvt. Ltd. (GST AAR West Bangal) In the Rate Notification ball point pens, classified under HSN 9608, are included under Sl No. 232 of Schedule II under the description: pens other than fountain pens, stylograph pens. The same Notification also mentions fountain pens, stylograph pens under Sl No. 447 of […]
In re M/s Indian Oil Corporation Ltd. (GST AAAR West Bengal) The Appellant has admitted that the NOC issued PDO (Product Delivery Order) on Raxaul Depot of the IOCL which is actually the supply point of the products. And the Appellant’s Raxaul unit prepared and submitted ARE-1 (Application for Export) to the Customs Authority for […]
