Rimita Mukherjee ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 10, 2024
- Type:
- Advance Ruling
- Members:
- Joyjit Banik, Tanisha Dutta
Subject
No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal
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…
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…