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AAR West Bangal

Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata

GST Implications on Wheat Conversion for distribution via Public Distribution System

July 6, 2023 705 Views 0 comment Print

Comprehensive analysis of the GST Advance Ruling regarding Sri Durga Food Products Pvt Ltd’s wheat conversion into fortified atta for Public Distribution System in West Bengal.

Services for conversion of wheat into atta/fortified atta is composite supply

July 5, 2023 2019 Views 0 comment Print

Discover the value of supply of services provided by Aakash Food Products Pvt Ltd for the conversion of wheat into atta/fortified atta. This analysis delves into whether the supply qualifies as a composite supply, its relation to Panchayat functions, and the percentage of goods’ value. Furthermore, explore the applicable tax rate for such a supply.

AAR West Bengal: GST on value of supply of services for conversion of wheat

July 5, 2023 450 Views 0 comment Print

Learn about the value of supply of services provided by Vikash Agritech Food Pvt Ltd for wheat conversion into atta/fortified atta, along with the applicable tax rate. This analysis delves into the definition of composite supply, its relation to Panchayat functions, and the 25% threshold for the value of goods. Explore the criteria for exemption under GST laws.

Value of Supply of Services for Wheat Conversion and Applicable Tax Rate

July 5, 2023 840 Views 0 comment Print

This article discusses the value of supply of services provided by PR Flour Mills Pvt Ltd for the conversion of wheat into atta/fortified atta, as well as the applicable tax rate. The analysis explores whether the supply qualifies as a composite supply and if it is related to functions entrusted to a Panchayat or Municipality. The conclusion determines if the value of goods exceeds 25% of the total supply value and discusses the exemption criteria under the GST Act.

GST on supply for construction & installation of a sewerage treatment

July 5, 2023 2307 Views 0 comment Print

GST AAR West Bengal classifies KSB Limited’s supply of pumps with installation for sewerage treatment as works contract service, taxable at 12% under GST when supplied to local authority.

18% GST Payable on Open car parking sale

April 20, 2023 8841 Views 0 comment Print

In re Eden Real Estates Private Limited (AAAR GST West Bengal) Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if […]

No GST on bouquets made with dry parts of plants, foliage, flower buds & grasses

February 9, 2023 6321 Views 0 comment Print

AAR ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975, and would be exempted from GST

Applicant cannot seek advance ruling in relation to supply where he is recipient of services

February 9, 2023 717 Views 0 comment Print

In re Anmol Industries Limited (GST AAR West Bengal) Finally, we proceed to appreciate the issue of admissibility of this application with reference to section 103 of the GST Act and for that purpose, we like to reproduce sub­section (1) of section 103 of the GST Act which reads as follows: “Applicability of advance ruling.— […]

GST on conversion of wheat provided by State Government into atta/fortified atta, for distribution 

February 9, 2023 1119 Views 0 comment Print

In re Somnath Flour Mills Private Limited (GST 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 […]

GST on composite supply of services by way of milling of wheat into flour (atta) to Food & Supplies Department

February 9, 2023 1032 Views 0 comment Print

In re Jai Lokenath Flour Mills Private Limited (GST 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 […]