Webel Technology Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- January 13, 2025
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
No GST on manpower services provided to the Public Health Engineering Department (PHE) of the Government of West Bengal for the "Jal Jeevan Mission"
Summary
The applicant is involved in providing manpower services (specifically junior engineers) to the Public Health Engineering Department (PHE) of the Government of West Bengal for the "Jal Jeevan Mission" (JJM), aimed at supplying safe drinking water to…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 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 ma…