Simoco Telecommunications (South Asia) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 23, 2022
- Type:
- Advance Ruling
- Members:
- Brajesh Kumar Singh, Joyjit Banik
Subject
Waste Management Services provided to State Urban Development Agency(Registered Society) attract 18% GST
Summary
Supply of services to be provided by the applicant to State Urban Development Agency (being a registered society and not a local authority) for design, build, finance, operate and transfer of Municipal Wet Waste processing facility based on Compostin…
Judgement
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 CGST Act w…