Below is the compilation of Rulings by AAAR West Bengal. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.
Case: Assistant Commissioner of State Tax, Park Street Charge, Kolkata (South) Circle dated: 25/09/2019
Query:
The Applicant is a joint venture of The West Bengal Housing Board and The Peerless General Finance and Investment Company Limited for developing real estate projects in West Bengal. It is developing a residential housing project named ‘Avidipta II’ and supplying construction service to the recipients for possession of dwelling units in the year 2023. The Applicant is enjoying abatement, prescribed for construction service under Sl No. 3(i) read with Paragraph 2 of Notification No 11/2017 – CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), as amended from time to time; hereinafter collectively called the Rate Notification. In addition to the construction service, the Applicant provides services like preferential location service, which includes services of floor rise and directional advantage. It seeks a ruling on whether the supply of these services constitutes a composite supply with construction service as the principal supply, and if so, whether abatement is applicable on the entire value of the composite supply
No abatement prescribed for construction service under Sl No. 3(i) read with paragraph No. 2 of Notification No. 11/2017-CT(Rate) dated 28-06-2017 (corresponding State Notification No. 1135-FT dated 28-06-2017) as amended from time to time is applicable on the value of Preferential Location Service realised separately from the buyers.
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Case: East Hooghly Agro Plantation Pvt. Ltd. dated: 26/09/2019
Query:
The Applicant, stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as “HDPE”) woven fabric, seeks a ruling on whether’HDPE Woven Tarpaulin” is classifiable as textile under Section Xl of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act) and, if so, whether it is classifiable under HSN 6306, 6301 or 5903 of the Tariff Act.
Order of AAR confirmed.
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Case: T P Roy Chowdhury & Company Pvt. Ltd. dated: 26.09.2019
Query:
The Applicant is stated to be acting as a stevedore and handles imported raw whole yellow peas. lt seeks a ruling on whether such imported yellow peas are ‘agricultural produce’ and services by way of handing of it is eligible for exemption under Sl No. 54(e) of Notification No. 12t2017 – Central Tax (Rate) dated 2810612017 (conesponding State Notification No. 1136 – FT dated 28t00t2017), as amended from time to time
Order of AAR confirmed.
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Case: Macro Media Digital Imaging Pvt. Ltd. dated: 19/09/2019
Query:
The Applicant is stated to be engaged in the business of printing of trade advertisement material. lt prints the content provided by the recipient on the base of polyvinyl chloride cloth, paper etc. The Applicant provides the printing ink and the base material. lt seeks a ruling on whether such printing is a supply of goods or service. The Applicant further wants to know the classification of the trade advertisement material if its transaction is a supply of goods
Order of AAR confirmed.
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Case: Eskag Pharma Pvt. Ltd. dated: 23.07.2019
Query:
The Applicant is stated to be a manufacturer of pharmaceuticals, APIs and other medicaments. He seeks a ruling on classification of fifteen products. Advance ruling is admissible on classification of any goods or services or both under section 97(2)(a) of the GST Act.
No infirmity was found in the order passed by the WBAAR and the appeal failed.
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Case: The Bengal Rowing Club dated: 08.07.2019
Query:
The Applicant is stated to be a company limited by guarantee and registered with ROC as a nonprofit making company. It is engaged in providing its members privileges and amenities of a club such as swimming facility, gymnasium, indoor games, restaurant service etc. It seeks an advance ruling on the rate of GST applicable on the services it offers, like the restaurant service offered along with the supply of food, services like valet parking, music, decoration and other such services associated with organizing social gatherings etc. The Applicant also wants to know the admissible proportion of the input tax credit for services other than the supply of food.
The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organised by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found.
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Case: Shiva Writing Company Pvt. Ltd. dated: 11.07.2019
Query:
The Applicant is stated to be in the business of manufacturing and supplying of ball point pens, for which pen tips and balls to be used inside the tips are required in order to make the same tips working, and also trades and supplies ball point pen tips and refills to various dealers. The Applicant seeks a Ruling on
a) Whether tips and ball, both being pen parts under HSN Chapter Head 9608, used in manufacturing process of ball point pens, are taxable at the rate of 12%;
b) If the tips and balls used in the manufacturing of ball point pens are not taxable at the rate of 12% under HSN 9608, then at what rate shall they be taxable and under which HSN.
No infirmity was found in the order passed by the WBAAR and the appeal failed.
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Case: Sarj Educational Centre dated: 25.06.2019
Query:
The Applicant is stated to be the owner of a private boarding house and is providing services of lodging and food exclusively to the students of a secondary school, run by a Charitable Society, namely Sunshine Educational Society. He seeks a ruling on whether his service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act, and whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No. 12/2017–CT (Rate) dated 28/06/2017 (hereinafter the Exemption Notification). The Applicant also wants to know what should be the rate of tax for the combination of services he provides, if it is not considered a composite supply
No infirmity was found in the order passed by the WBAAR and the appeal failed.
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Case: Assistant Commissioner, CGST & CX, Howrah, Kolkata South Commissionerate dated: 05.11.2018
Query: Classification of Polypropylene Leno Bags
Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act. The AAR stands modify to this effect.
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Case: Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate dated: 01.03.2019
Query: The Applicant, stated to be an Educational Institution funded by the Government of India, engaged, inter alia, in the provision of Educational Services to the students, seeks a Ruling within the meaning of the CGST/WBGST Act, 2017 (hereinafter collectively referred to as “the GST Act”) on the following questions:
(i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter referred to as “the IIM Act, 2017”), whether or not the Applicant should be considered an “Educational Institution”
(ii) If the Applicant is eligible for Exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter referred to as “the Exemption Notification”), and from which date it should be
effective.
(iii) Whether or not the Applicant is eligible to get Refund of the Tax amount already paid by the Applicant.
Indian Institue of Management, Clacuuta is held to be an ‘education institution’ and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-CT (Rate) dated28.06.2017 wef from 31.01.2018 to31.12.2018 and under Sl. No. 67 of the said notification wef from 01.01.2019
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Case: The Association of Inner Wheel Clubs of India dated: 21.12.2018
Query:
The Applicant, stated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts all over India (two of which fall within West Bengal), seeks a Ruling on whether the activities that are undertaken by them maybe termed as “business” and “supply of services” as defined under the WBGST/CGST Act, 2017
It is held that the supply of services to the members of the association shall be treated as supply of services as defined in Section 7 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
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Case: Indian Oil Corporation Limited dated: 10.12.2018
Query:
Indian Oil Corporation Ltd, stated to be in the activity of refining crude petroleum oil into, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol), and Aviation Turbine Fuel (ATF), no tax on supply of which is leviable date under the CGST/WBGST Acts, 2017, (hereinafter collectively referred to as “the GST Act”) is seeking a ruling on whether or not GST paid on the railway freight for transportation of the above goods from the its Haldia Refinery to the its export warehouse at Raxaul can be availed as Input Tax Credit under the GST Act.
Input credit is not admissible for GST paid on freight for transporting Petro products to export warehouse
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Case: Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate dated: 06.07.2018
Query:
The Applicant is stated to be a Re-seller and Importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc. having Head Office in West Bengal. Goods, namely, Optical Lenses and Frames for Spectacles and Accessories, are transferred from the Head
Office in West Bengal to its branches in other states. Advance Ruling has been sought on whether such goods supplied to the branches in states other than West Bengal can be valued in terms of the Cost Price under the Second Proviso to Rule 28 of CGST Rules, 2017, instead of 90% of MRP as required under the First Proviso of the same Rule
The AAAR modified the Ruling by adding the sentence “No input tax credit, however, would be available for supply of goods / services at Zero Value.” at the end of the second paragraph of the ruling pronounced by the AAR
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Case: M/S East Hooghly Polyplast Pvt. Ltd. dated: 12.03.2019
Query:
The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as “HDPE”) a woven fabric seeks a Ruling on whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff.
Advance Ruling pronounced by the WBAAR is confirmed
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Case: Assistant commissioner of Central Tax, Sankrail division dated: 25.10.2018
Query: Classification of Polypropylene Leno Bags
The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990
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Case: Sika India Private Limited dated: 26.07.2018
Query: Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act (CTA) 1975
The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded.
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Case: Switcing Avo Electro Power Limited dated: 25.07.2018
Query: Whether UPS with battery is a composite supply?
The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed.
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Case: Global Reach Education Services Private Limited dated: 24.07.2018
Query: The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the IGST ACT, 2017, (hereinafter referred to as “the IGST Act”), and, therefore, a zero-rated supply under the CGST / WBGST Act 2017 (hereinafter referred to as “GST Act”).
The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed.
