Category Archives: GST Judgments West Benagal AAR

GST Exemption to Indian Institute of Management : AAR

By | November 16, 2018

The Applicant is an ‘educational institution’ within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 . The Applicant is eligible for benefit for exemption under Entry No. 66(a) of Notification No. 12/2017-CT(Rate) dated 28/06/2017, being an educational institution in terms of clause 2(y) of the said notification.… Read More »

No GST ITC on freight for transportation of non-taxable petro goods to export warehouse

By | October 17, 2018

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state Held ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable… Read More »

GST Exemption to Printing of question papers for educational institutions :AAR

By | September 28, 2018

Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to conduct of examination. The phrase ‘relating to’ expands the scope of this entry to include such support services without which conduct of the examination is not possible, unless they are… Read More »

No input tax credit if value in invoice is Zero : AAR

By | September 28, 2018

APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL Assistant Commissioner,CGST & CX, In re RAKESH KUMAR SHARMA AND RANDHIR KUMAR, MEMBER APPEAL CASE NO. 05/WBAAAR/APPEAL/2018 SEPTEMBER  27, 2018 Sandeep Kothari for the Respondent RULING This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the “Appellant”), on 06.07.2018 against… Read More »

Supply of UPS with battery could be considered as Mixed Supply under GST : AAR

By | August 4, 2018

Supply of UPS with battery could be considered as Mixed Supply: AAR APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL Switching Avo Electro Power Ltd., In re RAKESH KUMAR SHARMA AND MS. SMARAKI MAHAPATRA, MEMBER APPEAL CASE NO. 04/WBAAAR/APPEAL/2018 JULY  25, 2018 Ravi Raghavan, Adv. for the Appellant. RULING 1. This Appeal has been filed by M/s Switching Avo Electro Power… Read More »

GST on Rakhi Clarified by WEST BENGAL AAR

By | July 6, 2018

GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

By | May 31, 2018

Whether tax is payable on transportation and allied services relating to supply of goods. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant IAC Electricals Pvt Ltd Address 701 Central Plaza, 2/6 Sarat Bose Road, Kolkata-20 GSTIN 19AAACI6040B1Z1 Case Number 08 of 2018 Date… Read More »

Activity of printing by photo lab is supply of goods or service under GST : AAR Clarified

By | May 31, 2018

Whether activity of printing by a photo lab is supply of goods or service and its classification Photo Products Company Pvt Ltd WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant Photo Products Company Pvt Ltd Address 8/2 Sido Kanhu Dahar, Kolkata – 700069… Read More »