GST Classification Dispute Over Fitted Assets Sent Back to West Bengal AAR

In re TCG Urban Infrastructure Holdings Pvt. Ltd (GST AAAR West Bengal) The West Bengal Appellate Authority for Advance Ruling (WBAAAR) under the Goods and Services Tax (GST) regime has set aside a previous ruling by the state’s Authority for Advance Ruling (WBAAR) concerning the classification and applicable tax rate for services provided by TCG Urban Infrastructure Holdings Private Limited. The WBAAAR has remanded the case back to the WBAAR for a fresh decision, citing the complexity of determining whether fitted assets provided to tenants constitute ‘goods’ or form part of...