Case LawAdvance Ruling Order No. 23/WBAAR/2024-25
Mega Flex Plastics Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 26, 2025
- Type:
- Advance Ruling
- Members:
- Joyjit Banik, Tanisha Dutta
Subject
No GST on reimbursement of electricity charges on actual basis
ValuationPure Agent
Summary
The applicant leased land for 99 years, constructed a warehouse, and sub-leased it to White Saffron Grains LLP for 10 years. The lease agreement stipulated a monthly rent along with reimbursement of actual electricity charges based on meter readings.…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1.1 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…