Shyama Chatterjee ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- July 29, 2024
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
Services provided to Government i.r.o survey, design, drawing, estimate, and preparation of detailed plans for water supply schemes are exempt from GST
Summary
The case law discusses whether the services provided by the applicant regarding the survey, design, drawing, estimate, and preparation of detailed plans for water supply schemes are exempt from GST under Notification No. 12/2017 – Central Tax (…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 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…