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 »
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 »
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 »
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 »
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 »
Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017 West Bengal Authority of Advance Ruling RITES Ltd 27/WBAAR/2018-19 dated 21.12.18 Download Judgment : Click here
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 »
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 »
Summary of Judgments As the GST Act does not define “Control”, it should be construed as defined under the Companies Act, 2013. Section 2(27) of the Companies Act, 2013 defines “Control”. It includes the right to appoint majority of the directors or to control the management or policy decisions exercisable by a person or persons… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Swapna Printing Works (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 28/WBAAR/2018-19 DECEMBER 21, 2018 Indranil Das, CA for the Applicant. RULING 1. The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to… Read More »