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GST Rate on Hiring of Fitted Assets: AAR West Bengal Ruling
Case Law Details
- Case Name
- In re TCG Urban Infrastructure Holdings Private Limited (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re TCG Urban Infrastructure Holdings Private Limited (GST AAR West Bengal)
West Bengal Authority for Advance Ruling (WBAAR) examined the GST classification and tax rate applicable to TCG Urban Infrastructure Holdings Pvt. Ltd. for supplying fitted assets on hire. The applicant, engaged in real estate development, provides infrastructure support to tenants, including air-conditioning systems, fire sprinklers, DG sets, and electrical installations. Initially, the applicant applied a 28% GST rate based on Notification No. 11/2017 but sought clarity on whether an alternative rate of 18% under S...
