AAR West Bengal
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
AAR West Bengal
Where applicant managing facility for commercial building recovered electricity charges at actuals as per distribution company bills based on consumption without markup or profit, such recovery can be deemed to be considered as recovery in the capacity of a pure agent, and electricity charges so collected should be excluded from value of supply and no GST was leviable on these recoveries
AAR Rajasthan
Where a GST-registered JV undertook a composite works contract under HSN 9954 for sewerage treatment infrastructure and relied on Notification 11/2017-CTR for 12% GST at bid stage before its concessional entry was omitted by later notification, applicable rate as on 01.06.2022 was 12 percent, since omission operated prospectively from 18.07.2022
AAR Tamil Nadu
Where services of upkeeping and maintenance of residential TNUHDB housing units comprise sweeping, cleaning, collection, segregation and storage of household waste, such activities are classifiable as waste collection services for residential areas under SAC 999423 rather than residual Heading 9997 GST: Where GCC contract primarily involves cleaning and garbage removal services and welfare kits and consumables are procured by applicant for its own safety and operational requirements without any supply of goods to GCC, condition of composite supply under Entry 3A is not satisfied and exemption from GST is not available