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West Bengal GST AAR's Order for M/s Webel Technology Limited

WB GST AAR: Manpower Services Provided to Webel Technology Ltd. Not Eligible for Tax Exemption

The West Bengal Authority for Advance Ruling Goods and Services Tax (AAR) in a case has ruled that the Goods and Services Tax (GST) exemption is not subjected to the supply of manpower services before Webel Technology Limited. The petitioner, Webel Support Multipurpose Service Cooperate Society, is a cooperative society registered under the West Bengal […]

Gujarat GST AAAR's Order for M/s Devendra Kantibhai Patel

Gujarat AAAR Reverses AAR’s Decision, Grants GST Exemption on Govt Consultancy Services

The Gujarat Appellate Authority for Advance Ruling (AAAR) has overturned a prior ruling on Devendra Kantibhai Patel’s GST obligations for consultancy services provided to the Roads and Buildings (R&B) Department of the Gujarat government. The original Advance Ruling (GAAR) had refused the claim of Patel for exemption under Notification No. 12/2017-CT (R), which exempts pure […]

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 […]

GAAR Reassessment Notices May Extend Beyond Current Time Limits

New IT Bill 2025 May Allow Reassessment of Time-Barred Cases Under GAAR

Income tax authorities may issue reassessment notices under General Anti Avoidance Rules (GAAR) for tax years outside the time limits specified for issuing these notices if the new proposal under the Income Tax Bill 2025 is greenlighted. Under current regulations, reassessment notices for under-reported income of ₹50 lakh or more must be issued within five […]

Gujarat GST AAR's Order In Case of Thyssenkrupp Industrial Solutions (India) Pvt. Ltd.

Gujarat GST AAR: Tax Applicable on High Seas Sale Goods Used in EPC Projects Despite IGST Payment

The Gujarat Authority for Advance Ruling (AAR) ruling said that imported goods sold under a High Seas Sale ( HSS ) agreement and later used in a project initiated through an Engineering, Procurement, and Construction (EPC) contract will draw Goods and Services Tax ( GST ), even if Integrated Goods and Services Tax ( IGST […]

Biometric-based Aadhaar Authentication in Maharashtra & Lakshadweep State

New GST Advisory for Biometric-based Aadhaar Authentication in MH and LD

Advisory for biometric-based Aadhaar authentication and document verification for GST registration applicants of Maharashtra and Lakshadweep has been issued by the Goods and Services Tax Network (GSTN). The taxpayers are been reported by the department for the developments related to the application process for GST registration. The below-mentioned points must be learned when registering. Rule […]

Odisha GST AAAR's Order for the M/s True Solar Private Limited

Odisha GST AAAR: 18% Tax Rate on E-Bike Leasing Without Operator Under Notification No. 20/2019

The Odisha State GST AAAR has issued a decision regarding the taxation of leasing e-bikes/EVs. It determined that leasing e-bikes without an operator falls under a specific category related to financial services. Consequently, as per the central tax rate notification No 20/2019- CT(R) issued in September 2019, this service is subject to an 18% Goods […]

West Bengal GST AAR's Order in the Case of Bamapada Jana

West Bengal GST AAR: Catering Services for In-Patients Not Eligible for Tax Exemption

The West Bengal Authority for Advance Ruling (AAR) in a judgment mentioned that the standalone supply of food to in-patients by a catering contractor is not entitled to exemption under the Goods and Services Tax (GST). The matter comprises Bamapada Jana, a service provider contracted by the Central Hospital, South Eastern Railway, to supply meals […]

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