Ganga STP Project Private Limited ., In re
Date: July 12, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
Subject Matter
Interest on delayed payment should be included in the value of supply
Summary
The ruling involves a concessionaire who is developing sewage treatment plants in the Kolkata Metropolitan Development Authority (KMDA) area. The concessionaire will be paid an amount during the construction period, and the remaining amount will be p…
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 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 suc…