AAAR_West_Bengal


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West Bengal Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
17.	14/WBAAAR/APPEAL/2019 dtd. 9/26/2019: East Hooghly Agro Plantation Pvt. Ltd.	Order of AAR confirmed.
16.	13/WBAAAR/APPEAL/2019 dtd. 9/26/2019: T P Roy Chowdhury & Company Pvt. Ltd	Order of AAR confirmed.
15.	12/WBAAAR/APPEAL/2019 dtd. 9/19/2019: Macro Media Digital Imaging Pvt. Ltd.	Order of AAR confirmed.
14.	08/WBAAAR/APPEAL/2019 dtd. 23/7//2019: Eskag Pharma Pvt. Ltd.	No infirmity was found in the order passed by the WBAAR and the appeal failed.
13.	07/WBAAAR/APPEAL/2019 dtd. 08/07/2019: The Bengal Rowing Club	The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organised by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found.
12.	06/WBAAAR/APPEAL/2019 dtd. 11/07/2019: Shiva Writing Company Pvt. Ltd	No infirmity was found in the order passed by the WBAAR and the appeal failed.
11.	05/WBAAAR/APPEAL2019 dtd. 25/06/2019: Sarj Educational Centre	No infirmity was found in the order passed by the WBAAR and the appeal failed.
10.	08/WBAAAR/Appeal/2018 dt. 05.11.2018: Assistant Commissioner, CGST & CX, Howrah, Kolkata South Commissionerate	Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act. The AAR stands modify to this effect.
9.	09/WBAAAR/Appeal/2018 dt. 01.03.2019:Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate	Indian Institue of Management, Clacuuta is held to be an 'education institution' and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-CT (Rate) dated28.06.2017 wef from 31.01.2018 to31.12.2018 and under Sl. No. 67 of the said notification wef from 01.01.2019.
8.	11/WBAAAR/Appeal/2018 dt. 21.12.2018: The Association of Inner Wheel Clubs of India	It is held that the supply of services to the members of the association shall be treated as supply of services as defined in Section 7 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
7.	10/WBAAAR/Appeal/2018-2019 dt. 10.12.2018: Indian Oil Corporation Limited	Input credit is not admissible for GST paid on freight for transporting Petro products to export warehouse
6.	05/WBAAAR/2018-2019 dt. 06.07.2018: Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate	The AAAR modified the Ruling by adding the sentence "No input tax credit, however, would be available for supply of goods / services at Zero Value." at the end of the second paragraph of the ruling pronounced by the AAR
5.	07/WBAAAR/2018-2019 dt. 12.03.2019: M/S East Hooghly Polyplast Pvt. Ltd.	Advance Ruling pronounced by the WBAAR is confirmed.
4.	06/WBAAAR/Appeal/2018 dt. 25.10.2018: Assistant commissioner of Central Tax, Sankrail division	The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990
3.	03/WBAAAR/Appeal/2018 dt. 26-07-2018: Sika India Private Limited	The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded.
2.	04/WBAAAR/Appeal/2018 dt. 25-07-2018: Switcing Avo Electro Power Limited	The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed.
1.	01/WBAAAR/Appeal/2018 dt. 24-07-2018: Global Reach Education Services Private Limited	The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed.