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Search results for: WB AAR

West Bengal GST AAR's Order for Medtrainai Technologies Private Limited

WB AAR: Fees Reimbursed to Foreign Patent Attorneys Classified as ‘Import of Legal Services’ Subject to GST

The West Bengal Authority for Advance Ruling (AAR) has issued a clarification regarding the taxation of fees paid to foreign patent attorneys for overseas patent filings. According to the AAR, such reimbursement is classified as a taxable ‘import of legal services’ and is subject to Goods and Services Tax (GST) in India. A committee, including […]

West Bengal GST AAR's Order for TCG Urban Infrastructure Holdings Private Limited

WB AAR: 18% GST to Be Levied on Hiring of Air Conditioning and Fire Extinguishing Systems

The West Bengal Authority for Advance Ruling (AAR) ruled that the hiring of fitted assets, including air-conditioning systems, fire sprinklers, diesel generator (DG) sets, and electric installations, is categorized as a leasing or rental service and is subject to an 18% Goods and Services Tax (GST). The AAR made the ruling against an application submitted […]

West Bengal GST AAR's Order for Aristocrat Industries Private Limited

WB AAR Classifies PVC Raincoats as Plastic Articles, Subject to 18% GST

The West Bengal Authority for Advance Ruling (AAR) in a ruling has determined that Polyvinyl Chloride (PVC) raincoats shall be categorized under HSN 3926 as plastic articles and attract a Goods and Services Tax (GST) of 18%. The AAR ruling came following an application filed by Aristocrat Industries Private Limited (Aristocrat), a Kolkata-based manufacturer that […]

West Bengal GST AAR's Order for Fortune Estates Association of Apartment Owners

WB AAR: Flat Owners Association Can Not Liable for Paying GST on Contributions Below INR 7500

The West Bengal Authority for Advance Ruling (AAR) in a case before it carried that the Residential Welfare Association (RWA) operating within an Apartment facility would not be responsible for paying Goods and Service Tax (GST) when the membership fees charged on their members are less than Rs.7,500 per month Fortune Estates Association of Apartment […]

West Bengal GST AAR's Order for Butt Baby Enterprise Private Limited

WB AAR: 5% GST on Baby Carriers with Hip Seat Below ₹1000 per Piece and 12% on Sales above ₹1000

It was carried by the West Bengal Authority For Advance Ruling (AAR) that the supply of baby carriers with hip seats cost less than Rs.1000 per piece would draw a Goods and Services Tax (GST) of 5% while these carriers cost more than Rs.1000 per piece shall draw GST at 12%. The Application for Advance […]

West Bengal GST AAR's Order for Shyama Chatterjee

WB AAR: Comprehensive Water Supply Planning Services Are Exempt from GST

The West Bengal Bench of Authority for Advance Ruling (AAR), GST cannot be imposed on Comprehensive Water Supply Planning Services. In this case, the petitioner is Shyama Chatterjee, who has the business under the name Setech India. The petitioner had been granted contracts from various local bodies/municipalities to conduct design, surveys, estimate, sketch, and prepare […]

WB GST AAR's Order for Landmark Cars East Private Limited

WB AAR: Applicant is Eligible to Claim GST ITC on Demo Cars

The matter of Landmark Cars East Private Limited (GST AAR West Bengal) is into the intricacies of GST norms for the demo cars. This blog examines the rulings of authority on input tax credits, tax rates, and classification for demo cars, offering insights into the implications for businesses. Landmark Cars East Private Limited, an authorized […]

WB GST AAR's Order for Dredging and Desiltation Company Private Limited

WB AAR: Service of Removing the Dredging Hump is Not Subjected to GST

In the case of In Re. Dredging and Desiltation Company (P.) (Ltd.) [Order No. 25/WBAAR/2023-24 on December 20, 2023] the West Bengal AAR, governed that, no tax is chargeable toward the supply of service of removal of hump by dredging to the Government as the supply of aforementioned service is waived from imposing the GST […]

WB GST AAR's Order for Saraswaty Press Limited

WB AAR: Question Paper Printing Services to Institutions for Written Examinations Are Exempt from GST

The West Bengal Authority for Advance Ruling (AAR) has made a significant ruling stating that Goods and Services Tax (GST) does not apply to the services involving the printing of question papers for educational institutions. The applicant, Saraswaty Press Limited, operates in the printing business, which includes the printing of question papers specifically for educational […]

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