The Hon’ble West Bengal Appellate Authority for Advance Ruling in the case of In Re. Bathula Mahesh Babu allowed the appeal filed by the Revenue Department, thereby holding that no ITC is allowed on Input Goods or Services in relation to construction of immovable property which is further let out for commercial purposes.
The West Bengal AAR, in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.) [Order No. 25/WBAAR/2023-24 dated…
The AAR, West Bengal, in the case of In Re: Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that…
The AAR, West Bengal, in M/s. Saraswaty Press Limited [Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the…
The AAR, West Bengal, in Aryan Flour Mills Private Limited held that, crushing of wheat and addition of nutrients in atta is a composite supply and the principal supply is crushing service. The service are provided to state government under Public distribution and since the value of goods involved in such composite supply does not exceed 25% of the value of supply the Applicant is eligible for exemption
The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that…
The AAR, West Bengal, in the case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit cannot be claimed on construction of immovable property which is capitalised in the books of account.
The AAR, West Bengal in the case of M/s Sona Ship Management Pvt. Ltd. [07/WBAAR/2023-24 dated May 30, 2023] ruled…
The AAR, West Bengal in M/s KSB Limited ruled that the supply of pumps along with their installation and commissioning work for a sewerage treatment plant qualifies as a Works Contract Services and taxable at the rate of 12% (6% CGST + 6% SGST) as the services are supplied to a local authority.
The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that…
