Ammanamanchi Teja Swaroop withdrew its GST advance ruling application. The request was accepted without discussing the merits of the case.
MVR Constructions withdrew its GST advance ruling application under CGST & TGST Acts. The application was disposed of without addressing merits.
GMK Constructions withdrew its GST advance ruling application as related issues are pending before the High Court and appellate authorities.
Tulasi Industries withdrew its GST advance ruling request on ITC refunds under the inverted duty structure. The application was disposed of without a decision.
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.
