Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
141 Senco Gold Ltd. West Bengal

Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies.

02/WBAAR/2019-20 DATED 08.05.2019

application-pdf(Size: 3.2 MB)

97 (2) (d)
142 Bengal Peerless Housing Development Co. Ltd. West Bengal

Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply

01/WBAAR/2019-20 DATED 02.05.2019

application-pdf(Size: 403.85 KB)

97 (2) (a) &(b)
143 Ratan Projects &Engg Co Pvt. Ltd. West Bengal

Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3).

49/WBAAR/2018-19 dated 28.03.19

application-pdf(Size: 666.88 KB)

97(2)(g)
144 The Bengal Rowing Club West Bengal

Classification and rates of tax on the services supplied by the club.

48/WBAAR/2018-19 dated 28.03.19

application-pdf(Size: 563 KB)

97(2)(a) & (b)
145 Alok Bhanuka West Bengal

Whether repairing of transformers is composite supply and what will be the applicable rate of tax.

47/WBAAR/2018-19 dated 26.03.19

application-pdf(Size: 624.08 KB)

97(2)(a) & (b)
146 EskagPharma Pvt. Ltd. West Bengal

Classification of food supplements.

46/WBAAR/2018-19 dated 26.03.19

application-pdf(Size: 854.49 KB)

97(2)(a)
147 Udayan Cinema Pvt. Ltd. West Bengal

Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST.

45/WBAAR/2018-19 dated 13.03.19

application-pdf(Size: 588.37 KB)

97(2)(a)(b) & (e)
148 Shiva Writing Co Pvt. Ltd. West Bengal

Classification of and rate of tax on tips and balls of ball point pens.

44/WBAAR/2018-19 dated 13.03.19

application-pdf(Size: 711.29 KB)

97(2)(a) & (b)
149 Piyush Polytex Industries Pvt. Ltd. West Bengal

Classification and rate of tax for polypropylene non-woven bags.

41/WBAAR/2018-19 dated 26.02.2019

application-pdf(Size: 527.9 KB)

97(2)(a)&(b)
150 Sarj Educational Centre West Bengal

Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017.

42/WBAAR/2018-19 dated 26.02.2019

application-pdf(Size: 599.96 KB)

97(2)(a)& (b)