The West Bengal Appellate Authority for Advance Ruling has reaffirmed that the advance ruling mechanism under GST law is intended to provide certainty only for proposed or ongoing transactions, and cannot be used as a substitute for adjudication of completed transactions involving disputed questions of fact.
THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL Maheshwary Ispat Ltd., decided on 27-2-2025
PVC raincoat is not a textile product, so it will attract 18 per cent GST, West Bengal’s Authority for Advance Ruling (WBAAR) ruled on the applications filed by Dollar and Aristocrat.
The Authority for Advance Ruling, West Bengal in the case of Prinsep Association of Apartment Owners, In re [Order No.…
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The West Bengal, AAR in the case of Paragon Polymer Products (P.) Ltd., held that the claim of input tax credit by the taxpayer cannot be denied u/s 16(2 of the CGST Act, 2017 when payment is settled through book adjustments because the law has not put any restriction on such adjustments.
The AAR, West Bengal in the case of In Re. Sekandar Sarkar ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fall under Chapter / Heading / Subheading / Tariff item 4823 as specified in entry Sl. No. 157 of Schedule-III of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017.
No ITC to be allowed on re-construction, renovation, additions, alterations or repairs which are capitalized in books
Printing and supply of textbooks to the Government department are taxable under GST
The West Bengal, AAR in the case of Paragon Polymer Products (P.) Ltd., held that claiming credit of input tax by the assessee cannot be denied under section 16(2) of the CGST Act when payment is settled through book adjustments because the law has not put any restriction on such adjustments.
