Non edible dough of flour & sugar used as an intermediate preparation in confectionary business is classified in Tariff Item 19012000 : West Bengal Authority of Advance Ruling

West Bengal Authority of Advance Ruling Ambo Agritec Pvt Ltd Classification of a non edible dough of flour and sugar used as an intermediate preparation in confectionary business 39/WBAAR/2019-20 dated 24.12.2019 Download Click hereRead More…

Pay GST on Bonus to be paid to deployed Security Personnel : West Bengal AAR

West Bengal Authority of Advance Ruling M/s Ex- servicemen Resettlement Society Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable it deploy as security personnel 35/WBAAR/2019-20 dated 29.11.2019 Download Click hereRead More…

No Advance ruling can be applied if applicant is receiving but not supplying goods or services : West Bengal Authority of Advance Ruling

West Bengal Authority of Advance Ruling M/s Barbeque Nation Hospitality Ltd Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant 34/WBAAR/2019-20 dated 29.11.2019 Download Click hereRead More…

No GST TDS is deductible on Exempt supply of solid waste conservancy service to a municipality :West Bengal AAR

West Bengal Authority of Advance Ruling M/s Singh Transport Agency Whether TDS is deductible on supply of solid waste conservancy service to a municipality 29/WBAAR/2019-20 dated 21.10.2019 Download Click hereRead More…

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

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 theRead More…

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

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 any personal benefit or facilities to the members.
Held
Goods and SRead More…