Category Archives: GST Judgments West Benagal AAR

GST Exemption to Services of resectioning of river provided to Irrigation & Waterways Directorate : AAR

By | June 13, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Arihant Dredging Developers (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY MEMBER CASE NUMBER 16 OF 2019 ORDER NUMBER 04/WBAAR/2019-20 JUNE  10, 2019 Sumit Nishania, CA for the Applicant. RULING 1. Admissibility of the application 1.1 The Irrigation and Waterways Directorate, Govt. of West Bengal (hereinafter the recipient), has awarded the Applicant a contract… Read More »

Pay GST on Services by Club to its members against subscription/membership fees : AAAR

By | April 4, 2019

Issue : The Advance Ruling Authority ruled that the applicant’s activities involve the supply of services . The appellant had filed an appeal against advance ruling with the prayer to set aside the impugned advance ruling on the grounds that the activities of the club were restricted to social welfare activities and did not grant… Read More »

Repair & servicing of Transformer is a composite supply and not job work : AAR

By | March 28, 2019

Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719  and… Read More »

No ITC on Warehouse constructed using pre-fabricated structure as it is immovable property : AAR

By | February 19, 2019

  AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Tewari Warehousing Co. (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 40/WBAAR/2018-19 FEBRUARY  18, 2019 Arani Tewari FCA for the Applicant. RULING 1. The Applicant, stated to be supplying warehousing services, is constructing a warehouse on leasehold land, using pre-fabricated technology. According to the Applicant, it can be dismantled and… Read More »

No GST Exemption to security and scavenging services to Govt : AAR

By | February 17, 2019

Whether security and scavenging services to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time Held Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated… Read More »

Polypropylene Leno Bags classifiable as plastic bags : AAAR

By | February 15, 2019

Bags/Sacks manufactured by respondent are not manufacture out of textile material as defined under Heading No. 6305 of the Tariff Act but is rather made of woven strips manufactured out of Polypropylene/Linear Low Density Polyethylene (i.e., made of plastics) as defined under Heading No. 3923, impugned goods are clearly classifiable under Heading No. 39232990 Polypropylene… Read More »

GST on sweeping service to the Govt : AAR Clarify

By | February 6, 2019

Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17 Sanitation and similar services’ are classified under SAC 99945. It includes sweeping and cleaning, but only with reference cleaning of a road or street. Sweeping of premises – public or residential – is… Read More »

No ITC for GST paid on intra-state supply in a state where Taxpayer is not registered : AAR

By | February 3, 2019

Whether GST paid on intra-state supply in a state where the applicant is not registered is admissible as ITC AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Storm Communications (P.) Ltd., In reSYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NUMBER 39 OF 2018 & 39/WBAAR/2018-19 JANUARY  28, 2019  Sanjay Mundhra for the Applicant. RULING 1. The Applicant, stated to be a… Read More »

GST on works contract for constructing a civil structure for a Govt entity : AAR Clarify

By | January 25, 2019

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity The Applicant is stated to be supplying works contract service. He has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI) for construction of a multi-modal IWT terminal at Haldia on EPC… Read More »