Sunanda Enviromental International Private Limited ., In re
Date: May 7, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Jaydip Kumar Chakrabarti
Subject Matter
GST on Jal Jeevan Mission Contracts: Pure vs. Composite Services
Summary
The case centers around a person who operates under the Jal Jeevan Mission (JJM) and seeks an advance ruling concerning various contracts awarded by the Public Health Engineering Directorate of the Government of West Bengal. The contracts span the su…
FULL TEXT THE ORDER OF AAR 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 Section 99 of the West Bengal Goods an…