Case LawWBAAR 09 of 2024
Om Prakash Mahawar ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 7, 2025
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Jaydip Kumar Chakrabarti
Subject
GST Implications for Hotel-cum-Shopping-Multiplex Project on Leased Land
Summary
In this case, the applicant seeks an advance ruling under the GST Act regarding the applicability of Goods and Services Tax (GST) on construction of a mixed-use project (a Hotel-cum Shopping and Multiplex) for which land is to be leased from the West…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING WEST BENGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called “the GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Sectio…