Tag Archives: WEST BENGAL

Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes

By | August 22, 2026
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Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Issue Whether the construction service for a B+G+31 storey building proposed as ‘Service Apartments’ falls under the construction services of multi-storey residential buildings or commercial buildings for determining GST… Read More »

Rooftop Solar Plant Setup Is Composite Works Contract Taxed at 70:30 Goods-Service Ratio

By | August 17, 2026
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Rooftop Solar Plant Setup Is Composite Works Contract Taxed at 70:30 Goods-Service Ratio Issue Whether the supply, design, installation, testing, and commissioning of a grid-connected rooftop solar power plant constitutes a composite supply of works contract and how the applicable GST rate and taxable value should be determined. Facts Work Order: The applicant received a… Read More »

Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit

By | August 17, 2026
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Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit Issue Whether pure labour services provided by a sub-contractor to a State Government Company (PSU)—which in turn holds the main contract from a Government Department for executing a public project—qualify for GST exemption under Sl. No. 3 of Notification No.… Read More »

Sage Organics’ non-alcoholic beverages fall under HSN 2202, while iced tea and syrups fall under Chapter 21.

By | July 7, 2026
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Sage Organics’ non-alcoholic beverages fall under HSN 2202, while iced tea and syrups fall under Chapter 21. Issue Whether the low-calorie, sugar-free non-alcoholic beverages, iced tea preparations, and flavoured syrups manufactured by the applicant classify under Chapter 21 or Chapter 22 of the HSN, which Schedule of the GST rate notifications they qualify for, and… Read More »

Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively.

By | June 24, 2026
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Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively. Issue What is the correct eight-digit HSN classification code for polypropylene (PP) packing boxes and polypropylene closures under Chapter 39 of the GST tariff? Facts The applicant is a registered manufacturer and supplier of plastic polypropylene (PP) packing boxes and closures… Read More »

E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service

By | June 18, 2026
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E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service Issue Whether an e-commerce platform’s B2B/B2C logistics model—comprising hub sorting, tracking, and last-mile delivery using two-wheelers—can be legally classified as a Goods Transport Agency (GTA) service under Heading 9965 to claim GST exemption on deliveries to unregistered end… Read More »

AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model

By | June 11, 2026
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AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model Issue Whether an applicant can validly withdraw an application for an Advance Ruling under Section 98 of the GST Act after it has… Read More »