Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
West Bengal AAR rules that dredging of Muriganga river for Ganga Sagar Mela is a pure service for the govt, exempt from GST under Notif. 12/2017.
West Bengal AAR clarifies GST on water quality service contracts for Sunanda Environmental, distinguishing pure services from composite supplies and their tax implications.
West Bengal AAR rules on GST for rooftop solar plant EPC contracts, classifying them as composite supply and clarifying applicable rates and valuation.
Advance ruling details GST liability for a West Bengal hotel-shopping-multiplex project on leased land, covering construction, maintenance, and land value.
West Bengal GST AAAR remands TCG Urban case on fitted asset classification to AAR. Parties cited Bharati Airtel & BSNL tests; issue hinges on asset nature & agreements.
West Bengal AAR rules that the supply of MVU personnel under the Livestock Health & Disease Control Scheme is not exempt under Notification No. 12/2017-Central Tax (Rate).
GST AAR West Bengal denies tax exemption for Webel Support Multipurpose Service Co-op Society, ruling their manpower services are not exempt under GST law.
The GST AAR West Bengal classifies PVC raincoats under HSN Code 6201 as textile garments, applying a 5% GST rate for items priced below ₹1,000. Learn more about the ruling.
West Bengal AAR rules on the GST classification of PVC raincoats, determining whether they fall under HSN 3926 (plastic articles) or HSN 6201 (textile garments).
Explore the GST classification of PVC raincoats. Learn about the ruling in the Dollar Industries case, tax rates, and judicial precedents shaping the decision.
