West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.
Advance ruling on GST exemption for manpower supply under Jal Jeevan Mission in West Bengal. Analysis of Notification 12/2017 and tax applicability.
West Bengal AAR rules on GST classification for hiring fitted assets. The ruling clarifies tax rates for air-conditioning, electrical, and fire safety systems.
West Bengal AAR rules manpower services to Webel Technology Limited are taxable under GST, not exempt under Notification No. 12/2017.
GST AAR West Bengal grants exemption on pure services provided by Rimita Mukherjee for water distribution projects under Notification No. 12/2017-Central Tax (Rate).
CAAR Mumbai rules Medical Examination Rubber Gloves under subheading 4015.12 of the Customs Tariff Act, 1975, confirming classification for medical use.
The Customs Authority for Advance Rulings, Mumbai, classifies Fatty Alcohol Ethoxylates under CTI 3402 4200, addressing tariff and exemption queries.
Gujarat AAAR rules that pre-packaged food sold by Riddhi Enterprise is a supply of goods, not restaurant service, and subject to applicable GST with ITC benefits.
Gujarat AAR clarifies GST treatment for turnkey EPC contracts, ruling them as indivisible and composite works contracts under CGST Act provisions.
Gujarat AAAR confirms 12% GST on DOMS stationery kits, ruling them as mixed supplies. Appeal against earlier Advance Ruling rejected.
