Judgement

The AAAR West Bengal has examined an appeal against an advance ruling concerning GST liability on amounts received pursuant to arbitral awards and a settlement agreement.

AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding 

 The AAAR West Bengal was called upon to determine whether hookah supplied through a hookah apparatus could be treated as restaurant service under paragraph 6(b) of Schedule II to the CGST Act.

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act 

AAAR West Bengal has ruled out that No ITC is allowed for construction expenses; irrespective of whether expenses have been capitalised or not.

No ITC allowed for construction expenses; irrespective of whether expenses have been capitalised or not [AAAR]

The AAAR West Bengal has held that No GST Exemption on services of loading/ unloading imported unprocessed TOOR, WHOLE PULSES and BLACK MATPE.

No GST Exemption on services of loading/ unloading imported unprocessed TOOR, WHOLE PULSES and BLACK MATPE  [Read AAAR]

The AAAR West Bengal in the matter of M/s Eden Real Estates Private Limited has ruled out that Sale of car parking is not naturally bundled with construction services.

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AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act

No ITC allowed for construction expenses; irrespective of whether expenses have been capitalised or not [AAAR]

No GST Exemption on services of loading/ unloading imported unprocessed TOOR, WHOLE PULSES and BLACK MATPE [Read AAAR]

Sale of car parking is not naturally bundled with construction services: AAAR