Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
In re GGL Hotel And Resort Company Limited (GST AAR West Bangal) Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed Input Tax Credit is not available to the Applicant for lease rent paid during pre-operative period for the leasehold land on […]
In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal) Whether retro-fitment of twin pipe air brake system is composite supply and what is the rate of tax thereon? The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake […]
In re Swapna Printing Works Private Limited (GST AAR West Bangal) The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently received in INR. […]
In re RITES Limited (GST AAR West Bangal) Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant […]
In re Ashok Rubber Industries (GST AAR West Bangal) 1st proviso to section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of […]
Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63.
In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata) The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply […]
In re Skipper Ltd (GST AAR West Bangal) The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commissioning etc. The exemption under […]
In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) It is clarified that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.” From the above, […]
In re Indian Institute of Management (GST AAR Kolkata) Applicant, Indian Institute of Management (IIM) is an ‘Educational Institution’ within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as such, especially as the law mentions […]
