Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
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.
West Bengal AAR rules that the liquidation sale of Maheshwary Ispat Ltd. is a taxable supply under GST. The liquidator must obtain GST registration.
West Bengal AAR rules that municipal property tax reimbursement by a lessee is taxable under GST. Read the full case analysis of Kolay Properties Ltd.
West Bengal AAR rules that GST is not applicable on reimbursement of electricity charges on an actual basis. Read the full analysis and legal precedents.
West Bengal AAR rules on GST applicability for frozen seafood supplied to industrial consumers. The ruling remains undecided due to lack of evidence.
