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 Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied 

AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting 

Press Release

DRI Seizes Over 1.11 Lakh Codeine Cough Syrup Bottles in Tripura and West Bengal

News

West Bengal clarifies that e-way bills will be mandatory for normal intra-State movement of goods above Rs 50,000 from June 1, 2026, while job work transactions remain exempt.

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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

AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied

AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting

DRI Seizes Over 1.11 Lakh Codeine Cough Syrup Bottles in Tripura and West Bengal

West Bengal Notifies Mandatory E-Way Bill for Normal Intra-State Goods Movement Above Rs 50,000