Sun Knowledge Private Limited ., In re
Date: January 30, 2024
Subject Matter
18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building
Summary
The applicant has entered into an agreement with TCGUIH to avail facilities and services installed in a building and sub-leased space. The agreement specifies different types of hiring of goods and services, but the taxpayer contends it is not a comp…
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…