Case LawWBAAR 28 of 2024-25
Sunanda Enviromental International Private Limited ., 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 on Jal Jeevan Mission Contracts: Pure vs. Composite Services
Composite SupplyPure ServicePrincipal Supply
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…
Judgement
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…