Tag Archives: WEST BENGAL

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a)

By | September 21, 2026
0 Comment

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »

Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401

By | September 19, 2026
0 Comment

Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »

Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703

By | September 19, 2026
0 Comment

Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »

Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST

By | September 19, 2026
0 Comment

Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST Issue Whether electricity charges recovered at actual cost on a pro-rata basis without markup by a facility management provider qualify for exclusion as a pure agent under Rule 33, thereby avoiding GST liability. Facts Service Provider & Project:… Read More »

In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service

By | September 15, 2026
0 Comment

In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service Issue Whether the in-premises supply of tobacco-based and herbal hookah flavours by a restaurant qualifies as a “restaurant service” under Paragraph 6(b) of Schedule II to the CGST Act, 2017 / WBGST Act, 2017, or constitutes a separate supply… Read More »

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

By | August 22, 2026
0 Comment

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
0 Comment

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
0 Comment

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
0 Comment

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
0 Comment

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 »