AAAR West Bengal
For revenue
Topic
Classification of goods and services and the applicable rate of tax.
2 rulings found
AAAR West Bengal
Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications
AAAR West Bengal
CKD/SKD supplies of e-rickshaw components could qualify for classification as complete electrically operated vehicles under Rule 2(a) of General Rules for Interpretation only where all essential components were supplied together as an identifiable kit and contemporaneous records consistently established CKD/SKD supply; absent such evidence, goods were classifiable as parts