Supply of service of removal of hump by dredging to the Government is exempt from levy of GST
The West Bengal AAR, in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.) [Order No. 25/WBAAR/2023-24 dated…
Tag: West Bengal AAR
GST not leviable on sale of unbranded/non packaged Broken Rice
The AAR, West Bengal, in the case of In Re: Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that…
Services of Printing Question Papers for Examinations to Educational Institutions is exempt from GST
The AAR, West Bengal, in M/s. Saraswaty Press Limited [Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the…
Wheat crushing services provided to State Government eligible for exemption if ‘value of goods’ < 25% of value of supply
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
No GST to be charged from State government being not a recipient under GST
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…
Denial of ITC on construction of warehouse capitalised in books of accounts
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.
No GST exemption on services of loading and unloading of imported pulses
The AAR, West Bengal in the case of M/s Sona Ship Management Pvt. Ltd. [07/WBAAR/2023-24 dated May 30, 2023] ruled…
Supply of pumps along with their installation for a sewerage treatment plant is a works contract service
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.
No GST on bouquets made with dry parts of plants, foliage, flower buds and grasses
The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that…
Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services
The AAR, West Bengal in the matter of Banchu Das [Advance Ruling No. WBAAR 23 of 2022 dated October 21,…