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Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

TCG Urban Infrastructure Holdings Private Limited sought an advance ruling on the classification and GST rate for the service of hiring fitted assets to tenants in its commercial buildings ("Bengal Intelligent Park"). These assets include integrated…

FULL TEXT OF THE ORDER OF AUTHORITY FOR 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 ment…

TCG Urban Infrastructure Holdings Private Limited ., In re

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