KSB Limited ., In re
Date: May 18, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Sarthak Saxena, Joyjit Banik
Subject Matter
GST on supply for construction and installation of a sewerage treatment
Summary
The ruling involves a case where an applicant is seeking an advance ruling on the applicability of a specific entry in the GST notification. The essential questions to be examined include determining if the transaction is a works contract, if the sup…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 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 specif…