Case LawAdvance Ruling Order No.16/WBAAR/2024-25
Webel Support Multipurpose Service Cooperate Society Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 19, 2024
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
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…
Judgement
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…