Category Archives: GST Judgments West Benagal AAR

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

By | March 12, 2020

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 here

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 »