Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
The AAR held that data collection services for Functional Household Tap Connections are pure services under GST law. Provided to PHED, a state government authority, these services relate to water supply functions under Articles 243G and 243W. As a result, the services are fully GST-exempt.
Examines whether data validation and training activities for water supply schemes qualify as exempt pure services. The ruling clarifies classification criteria and GST applicability.
The authority evaluates the applicant’s claim that its proposed transportation model involves GTA services. It agrees, noting that issuance of a consignment note and assumption of delivery liability indicate GTA classification. Consequently, services to unregistered customers through e-commerce platforms fall under the GST exemption.
The applicant opted not to pursue its queries on GST rates for single-ingredient and combination homoeopathic medicines, resulting in the application being dismissed as withdrawn.
The ruling held that hired infrastructure and fit-outs form part of immovable property and therefore constitute a mixed supply under leasing or rental services. The supply was classified under Heading 9973 and taxed at 18%.
The West Bengal Authority for Advance Ruling (AAR) clarifies that Cotton Seed De-oiled Cake (HSN 2306) is fully exempt from GST effective from September 22, 2017, irrespective of its end-use as animal or aquatic feed. The ruling resolves supplier inconsistency and nullifies questions regarding Input Tax Credit (ITC).
The West Bengal Authority for Advance Ruling (AAR) held that construction services for a Service Apartment project must be classified as Commercial Apartment under GST, attracting the 12% rate, due to land-use restrictions and the nature of the apartments, despite the RERA registering it as a Residential Project.
WBAAR rules PVC raincoats classified under HSN 392620 as apparel, taxable at 9% CGST + 9% SGST under Schedule III of GST Notification 1/2017.
Discover the West Bengal AAR’s ruling on GST rates for hotel meal plans and restaurant services, clarifying composite supply and the definition of ‘specified premises.
AAR West Bengal rules that hotel services provided to RBI staff are taxable at 12% GST, classifying the supply as hotel accommodation, not property rental.
