Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
131 Borbheta Estate Pvt Ltd West Bengal

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

13/WBAAR/2019-20 DATED 27.06.2019

application-pdf(Size: 273.64 किलोबाइट)

97(2)(d)
132 Dredging &Desiltation Company Pvt Ltd West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

12/WBAAR/2019-20 DATED 27.06.2019

application-pdf(Size: 685.31 किलोबाइट)

97(2)(b)
133 Arihant Dredging Developers Pvt. Ltd. West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

11/WBAAR/2019-20 DATED 27.06.2019

application-pdf(Size: 683.96 किलोबाइट)

97(2)(b)
134 AshisGhosh West Bengal

Whether  filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand.

09/WBAAR/2019-20 DATED 25.06.2019

application-pdf(Size: 432.47 किलोबाइट)

97(2)(a)
135 MohanaGhosh West Bengal

Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service. 

08/WBAAR/2019-20 DATED 25.06.2019

application-pdf(Size: 509.34 किलोबाइट)

97(2)(a) & (b)
136 Champa Nandi West Bengal

Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017.

10/WBAAR/2019-20 DATED 25.06.2019

application-pdf(Size: 679.82 किलोबाइट)

97(2)(a) & (b)
137 Dredging & Desiltation Company Pvt. Ltd. West Bengal

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd.

03/WBAAR/2019-20 DATED 10.06.2019

application-pdf(Size: 626.54 किलोबाइट)

97(2) (b)
138 Neo-Built Corporation West Bengal

Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

05/WBAAR/2019-20 DATED 10.06.2019

application-pdf(Size: 584.85 किलोबाइट)

97(2) (b)
139 Arihant Dredging Developers Pvt. Ltd. West Bengal

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

04/WBAAR/2019-20 DATED 10.06.2019

application-pdf(Size: 550.63 किलोबाइट)

97(2) (b)
140 Indrajit Singh West Bengal

Whether notifications relating to TDS apply to supply of waste management service to a municipality.

07/WBAAR/2019-20 DATED 10.06.2019

application-pdf(Size: 501.25 किलोबाइट)

97(2) (b)