Decisions on Goods and Services Tax (GST) Delivered by Authority Of Advance Ruling (AAR), West Bengal, Kolkata
In re Berhampur Warehousing Private Limited (GST AAR West Bengal) What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to […]
In re Raj Mohan Seshamani (GST AAR West Bengal) Question: What would be the SAC Code & GST Rate for the outward supply made by the applicant, in case of fruit trees being cultivated and nurtured at marginalised communities? Answer: Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial […]
A three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also classifiable as an electrically operated motor vehicle under HSN 8703.
In re Rohit Singh Kharwar (GST AAR West Bengal) ♦ The applicant is engaged in the business as an importer of spare parts of electrically operated vehicles. He intends to enter into the business of manufacturing & reselling of electrically operated three wheeled vehicles in West Bengal. ♦ Following are the rulings in respect of […]
In re Toplink Motorcar Private Limited (GST AAR West Bengal) The applicant is an authorized dealer of Hyundai Motor India Limited for supply of different ranges of motor vehicles & also carries on business activities as an authorized service station. He purchases vehicles against tax invoices which are reflected in his books of accounts as […]
In re Cosmic Ferro Alloys Limited (GST AAR West Bengal) Questions Raised Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered […]
In re Utkarsh India Limited (GST AAR West Bengal) Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017? Answer: The instant supply is found to be a composite supply of […]
In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal) In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not admit the application where […]
In re Provat Kumar Kundu (GST AAR West Bengal) We now proceed to decide whether an agent can be regarded as a fair price shop or not. It appears that a fair price shop is licensed to sell public distribution commodities against ration documents (refer: Para 2.13) i.e., a fair price shop supplies S. K. […]
In re Nathmull Bhagchand Jain (GST AAR West Bengal) We find that in exercise of the power conferred by Section 3 of the Essential Commodities Act 1955, the Government of West Bengal issued the West Bengal Public Distribution System (Maintenance & Control) Order, 2013 on 8th August 2013. The said order defines fair price shops […]
