Masterly Kolkata Facility Maintenance Pvt Ltd ., In re
Date: September 30, 2021
Subject Matter
Supply of cooking gas through pipeline from the gas banks installed at the project premises is a composite supply along with maintenance service
Summary
Q. Whether the supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of goods or supply of services? A. in the instant case, the applicant is providing facility and property ma…
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…