Case LawOrder No. 24/WBAAR/2025-26
Shubhabrata Chowdhury ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 9, 2025
- Type:
- Advance Ruling
- Members:
- Shafeeq S, Jaydip Kumar Chakrabarti
Subject
GST Exemption on Municipal Operation & Maintenance Contracts
ExemptionComposite SupplyPure Service
Summary
The West Bengal Authority for Advance Ruling (WBAAR) has provided a detailed ruling on the taxability of various operation and maintenance (O&M) services provided to local authorities. The ruling distinguishes between "Pure Services" and "Composi…
Judgement
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 mention is…