Webel Support Multipurpose Service Cooperate Society Limited ., In re

Date: December 19, 2024

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
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Subject Matter

GST leviable on manpower supply to Webel Technology as it is not government or local authority

ExemptionGovernment EntityPure Service

Summary

In this case, the applicant received a work order from Webel Technology Limited (WTL) to provide manpower services for the 'JAL JEEVAN MISSION' project under the Government of West Bengal. The key issue was whether these services would qualify for a…

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 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 specifically…

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