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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 on Baby Carrier with Hip Seat: 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000

October 3, 2024 1494 Views 1 comment Print

Supply of Baby Carrier with hip seat as manufactured by the applicant shall be covered under HSN 6307 90 and would attract tax @ 5% when sale value does not exceed Rs. 1,000/- per piece and @12% when sale value exceeds Rs. 1,000/- per piece.

GST on Catering & Premise Rental Services in Clubs

October 3, 2024 3957 Views 0 comment Print

AAR West Bengal clarifies GST rate on catering services with premise rentals in clubs, addressing composite supply and applicable tax rates.

Interest Charges by HDFC Bank Considered Inward Supply for Threshold Calculation of 80% under GST

October 3, 2024 1161 Views 0 comment Print

Learn if HDFC Bank’s interest charges qualify as inward supply under GST for calculating the 80% threshold in our analysis of the West Bengal AAR ruling.

GST Treatment for Second-Hand Gold Jewellery: AAR West Bengal Ruling

October 3, 2024 2139 Views 0 comment Print

GST AAR ruling clarifies tax applicability for businesses dealing in second-hand gold jewellery. Key conditions for margin scheme discussed.

AAR Ruling on GST on 30 years Lease of Land for Commercial Office Complex  

August 29, 2024 3324 Views 0 comment Print

AAR Ruling on whether Upfront premium for a 30-year lease of industrial plots by SMPK qualifies for GST exemption under Notification No. 12/2017-CGST (Rate).

GST not applicable to contributions below Rs. 7,500 per month per RWA member

August 29, 2024 7866 Views 0 comment Print

The GST AAR West Bengal clarifies that RWAs need not charge GST on contributions up to Rs. 7,500 per month, regardless of other members’ payments.

Bridge Tournaments Not Taxable Under GST: Game of Skill, Not Gambling or Betting

August 29, 2024 1653 Views 0 comment Print

Advance ruling clarifies that participation money in bridge tournaments is not considered ‘specified actionable claims’ under GST, based on West Bengal AAR.

Survey & Design Services for Government Water Supply Schemes Exempt from GST

August 29, 2024 951 Views 0 comment Print

GST AAR West Bengal clarifies that survey and design services related to water supply schemes qualify as pure services under GST Notification 12/2017-CT(R).

AAAR refers ruling back to AAR for lacking comprehensive assessment 

May 1, 2024 741 Views 0 comment Print

Anmol Industries Limited’s appeal against the GST AAAR West Bengal’s ruling on a leasing agreement has sparked legal deliberations. Let’s dissect the case, analyzing key arguments and implications.

GST Ruling on Disposable Paper Cup Manufacturing | HSN Code & Tax Rate

May 1, 2024 4590 Views 0 comment Print

Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detailed analysis and conclusions provided.

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