Case Law17/WBAAR/2021-22
Suez India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 31, 2021
- Type:
- Advance Ruling
- Members:
- Brajesh Singh, Joyjit Banik
Subject
12% GST on contract for water loss management
Works ContractComposite Supply
Summary
The contract for water loss management made by the applicant with Kolkata Municipal Corporation which includes construction of water distribution networks and operation & maintenance shall be treated as an indivisible single contract and qualifie…
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…