Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
AAR held that despite providing ample hearing opportunities, applicant shows no interest in seeking an advance ruling through their application in FORM GST ARA-01. Additionally, due to the absence of essential records necessary for addressing the raised concerns, the authority is unable to provide an advance ruling on the matter at hand.
In re Norbe Pharmacy LLP (GST AAR West Bengal) In re Norbe Pharmacy LLP casee Authority for Advance Rulings (AAR), West Bengal, clarified its inability to provide a ruling on specific issues pertaining to delays in filing ITC-01 and availing Input Tax Credit (ITC) on closing stock. The applicant, Norbe Pharmacy LLP, was registered under […]
Interest for delayed payment of consideration against supply of services will be included in value of supply in terms of clause (d) section 15(2) of CGST Act 2017.
Explore if GST exemption applies to pre and post-exam services like printing admit cards, managing web apps for online exams, and result processing. Learn how a recent GST AAR West Bengal case clarifies tax exemptions for educational services.
In re Aryan Flour Mills Private Limited (AAR West Bengal) What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such […]
AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.
GST AAR West Bengal rejects Vishnu Engineering Corporation’s plea on Assam registration, citing jurisdiction limits, underlining the importance of state-specific GST queries.
Learn about the value of services for wheat-to-atta conversion provided by the applicant, distributed by the State Government. Discover the applicable tax rate and exemption eligibility under GST rules.
AAR held that Since the question raised had already been decided by the jurisdictional authority in a prior proceeding, the ruling authority concluded that no ruling can be passed in this case, citing the provision in Section 98(2) of the GST Act.
Explore the analysis of the GST implications on the composite supply of milling wheat into flour for public distribution. This article examines whether this supply qualifies for exemption under GST regulations based on factors such as composite supply classification, functions entrusted to Panchayats or Municipalities, and the value of goods in the supply. Read on for a detailed analysis and conclusion.
