Case Law05/WBAAR/2021-22
C M S Engineering Concern ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- July 30, 2021
- Type:
- Advance Ruling
- Members:
- Ms Susmita Bhattacharya, Mr Joyjit Banik
Subject
Pure services provided to Directorate of Public Health Engineering are exempt from GST
Pure Service
Summary
Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST vide entry serial number 3 of the Notifi…
Judgement
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the…