Rimita Mukherjee ., In re

Date: December 10, 2024

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

No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal

Works ContractExemptionPure Service

Summary

The case revolves around an applicant providing services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal. The applicant received a notification indicating that the services rendered, c…

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…

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