Mega Flex Plastics Ltd ., In re
Date: February 26, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Joyjit Banik, Tanisha Dutta
Subject Matter
No GST on reimbursement of electricity charges on actual basis
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.…
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…