TCG Urban Infrastructure Holdings Pvt. Ltd ., In re
Date: May 12, 2025
Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Shrawan Kumar, Devi Prasad Karanam
Subject Matter
GST on supplying fitted assets on hire: Matter remanded to AAR
Summary
The case revolves around a dispute regarding the classification of certain services provided by TCG Urban Infrastructure Holdings Private Limited (the respondent) to its tenants, specifically regarding the air conditioning systems and other installat…
FULL TEXT OF THE ORDER OF AUTHORITY FOR 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 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each othe…