| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 95. |
04/WBAAR/2020-21 dt. 29.06.2020: lZ-Kartex named after P G Korobkov Ltd |
A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered. |
| 94. |
03/WBAAR/2020-21 dt. 29.06.2020: Swayam |
The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments. |
| 93. |
02/WBAAR/2020-21 dt. 29.06.2020: Mansi Oils and Grains Pvt Ltd |
The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered. |
| 92. |
01/WBAAR/2020-21 dt. 29.06.2020: The Leprosy Mission Trust lndia |
Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 - Central Tax (Rate) dated 28/06/2017 |
| 91. |
47/WBAAR/2019-20 dt. 20.03.2020: ABB India Limited |
Whether entry no 3(v) of Notification 11/2017 CT® dated 28/06/2017, as amended time to time, applicable to applicant's supply to RVNL |
| 90. |
46/WBAAR/2019-20 dt. 20.03.2020: OPTM Health Care Private Limited |
Whether treatment called Phytotherapy is exempted in GST and whether the applicant needs to be registered? |
| 89. |
45/WBAAR/2019-20 dt. 06.03.2020: Swapna Printing Works Pvt. Ltd. |
Whether activity of printing for foreign buyer is taxable in GST? |
| 88. |
44/WBAAR/2019-20 dt. 06.03.2020: Dynamic Engineers |
Whether conservency services to HMC is exempted in GST and whether TDS notification is applicable to them? |
| 87. |
43/WBAAR/2019-20 dt. 06.03.2020: Dolphin Techno Waste Management Private Limited |
Whether conservency services to HMC is exempted in GST and whether TDS notification is applicable to them? |
| 86. |
42/WBAAR/2019-20 dated 06.03.2020: New Town Kolkata Development Authority |
Whether service supplied by NKDA is exempted in GST and whether the applicant needs to be registered? |
| 85. |
41/WBAAR/2019-20 dt 10.02.2020: M/s Sakshi Jhajharia |
Whether crushing of grains for distribution through PDS is exempt supply |
| 84. |
40/WBAAR/2019-20 dt 17.01.2020: M/s. Ishan Resins and Paints Ltd |
Classification of the service of leasing goods vehicles to GTA where the right to use is transferred |
| 83. |
39/WBAAR/2019-20 dt.24.12.2019: Ambo Agritec Pvt Ltd |
Classification of a non-edible dough of flour and sugar used as an intermediate preparation in confectionary business |
| 82. |
38/WBAAR/2019-20 dt.24.12.2019: Infobase Services Pvt Ltd |
Classification of the services of printing and selling advertisement space as an agent when supplied as a bundle |
| 81. |
37/WBAAR/2019-20 dt.09.12.2019: Switz Foods Pvt Ltd |
Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601 |
| 80. |
35/WBAAR/2019-20 dt.29.11.2019: Ex- servicemen Resettlement Society |
Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable |
| 79. |
34/WBAAR/2019-20 dt.29.11.2019: Barbeque Nation Hospitality Ltd |
Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant |
| 78. |
33/WBAAR/2019-20 dt.11.11.2019: Sadguru Seva Paridhan Pvt Ltd |
Classification of fusible interlining cloth |
| 77. |
32/WBAAR/2019-20 dt.11.11.2019: Shewratan Company Pvt Ltd |
Rectification of order dated 21/10/2019 |
| 76. |
31/WBAAR/2019-20 dt.11.11.2019: Dipeet Agarwal |
Whether he is liable to pay GST on supply of goods through PDS |
| 75. |
30/WBAAR/2019-20 dt.21.10.2019: Shewratan Co Pvt Ltd |
Whether supply of stores in foreign going vessels is export |
| 74. |
29/WBAAR/2019-20 dt.21.10.2019: Singh Transport Agency |
Whether TDS is deductible on supply of solid waste conservancy service to a municipality |
| 73. |
28/WBAAR/2019-20 dt.21.10.2019: Rabi Sankar Tah |
Whether co-owners of a jointly held property are liable to pay tax as an association of individuals |
| 72. |
27/WBAAR/2019-20 dt.23.09.2019: Sumitabha Ray |
Whether service to the Govt relating road construction and irrigation is exempt supply |
| 71. |
26/WBAAR/2019-20 dt.23.09.2019: Golden Vacations Tours and Travels |
What is the classification of the standalone service of arranging accommodation in a hotel |
| 70. |
25/WBAAR/2019-20 dt.23.09.2019: Kay Pee Euipments Pvt Ltd |
What are the determinants for classifying railway supplies |
| 69. |
24/WBAAR/2019-20 dt.23.09.2019: Mahendra Roy |
Whether solid waste conservancy is an exempt supply and whether TDS is payable |
| 68. |
23/WBAAR/2019-20 dt.23.09.2019: Metro Dairy Ltd |
Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods |
| 67. |
22/WBAAR/2019-20 dt.09.09.2019: West Bengal Medical Services Corp Ltd |
Whether supply of services for managing establishing and maintenance of hospitals is exempt |
| 66. |
21/WBAAR/2019-20 dt.09.09.2019: Altabur Rahaman Mollah |
Whether supply of cleaning and sweeping service to hospitals is exempt |
| 65. |
20/WBAAR/2019-20 dt.26.08.2019: Sai Fertilizer Private Limited |
Whether IGST payable at 5% on fertilizer when being exported |
| 64. |
19/WBAAR/2019-20 dt.26.08.2019: East Hooghly Agro Plantation Pvt Ltd |
Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act |
| 63. |
18/WBAAR/2019-20 dt.19.08.2019: Siemens Limited |
Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account |
| 62. |
17/WBAAR/2019-20 dt.19.08.2019: T.P. Roy Chowdhury & Company Private Limited |
Whether the service of loading and unloading of yellow peas at the port is exempted supply. |
| 61. |
15/WBAAR/2019-20 dt. 19.08.2019: Macro Media Digital Imaging Pvt Ltd |
Whether printing of advertising materail is supply of service |
| 60. |
14/WBAAR/2019-20 dt. 27.06.2019: Time Tech Waste Solutions Pvt Ltd |
Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only. |
| 59. |
13/WBAAR/2019-20 dt. 27.06.2019: Borbheta Estate Pvt Ltd |
Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose. |
| 58. |
12/WBAAR/2019-20 dt. 27.06.2019: Dredging & Desiltation Company Pvt Ltd |
What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd. |
| 57. |
11/WBAAR/2019-20 dt. 27.06.2019: Arihant Dredging Developers Pvt Ltd |
What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd. |
| 56. |
10/WBAAR/2019-20 dt. 25.06.2019: Champa Nandi |
Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017 |
| 55. |
09/WBAAR/2019-20 dt. 25.06.2019: Ashis Ghosh |
Whether filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand. |
| 54. |
08/WBAAR/2019-20 dt. 25.06.2019: Mohana Ghosh |
Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service |
| 53. |
07/WBAAR/2019-20 dt. 10.06.2019: Indrajit Singh |
Whether notifications relating to TDS apply to supply of waste management service to a municipality. |
| 52. |
05/WBAAR/2019-20 dt. 10.06.2019: Neo-Built Corporation |
Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. |
| 51. |
04/WBAAR/2019-20 dt. 10.06.2019: Arihant Dredging Developers Pvt Ltd |
Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. |
| 50. |
03/WBAAR/2019-20 dt. 10.06.2019: Dredging & Desiltation Company Pvt Ltd |
Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd. |
| 49. |
02/WBAAR/2019-20 dt. 08.05.2019: Senco Gold Ltd |
Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies |
| 48. |
01/WBAAR/2019-20 dt. 02.05.2019: Bengal Peerless Housing Development Co Ltd |
Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply |
| 47. |
49/WBAAR/2018-19 dt. 28.03.2019: Ratan Projects & Engg Co Pvt Ltd |
Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3). |
| 46. |
48/WBAAR/2018-19 dt. 28.03.2019: The Bengal Rowing Club |
Classification and rates of tax on the services supplied by the club. |
| 45. |
47/WBAAR/2018-19 dt. 26.03.2019: Alok Bhanuka |
Whether repairing of transformers is composite supply and what will be the applicable rate of tax. |
| 44. |
46/WBAAR/2018-19 dt. 26.03.2019: Eskag Pharma Pvt Ltd |
Classification of food supplements. |
| 43. |
45/WBAAR/2018-19 dt. 13.03.2019: Udayan Cinema Pvt Ltd |
Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST. |
| 42. |
44/WBAAR/2018-19 dt. 13.03.2019: Shiva Writing Co Pvt Ltd |
Classification of and rate of tax on tips and balls of ball point pens. |
| 41. |
43/WBAAR/2018-19 dt. 26/02/2019: Nipha Exports Pvt Ltd |
Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948 |
| 40. |
42/WBAAR/2018-19 dt. 26.02.2019: Sarj Educational Centre |
Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017. |
| 39. |
41/WBAAR/2018-19 dt. 26.02.2019: Piyush Polytex Industries Pvt Ltd |
Classification and rate of tax for polypropylene non-woven bags |
| 38. |
40/WBAAR/2018-19 dt. 18.02.2019: Tewari Warehousing Co Pvt Ltd |
Whether ITC is admissible on construction of a warehouse using pre-fabricated technology |
| 37. |
39/WBAAR/2018-19 dt. 28.01.2019: Storm Communications Pvt Ltd |
Whether tax paid on intra-state inward supply in one state can be used to pay output tax liability in another state, especially if the applicant is not registered in the state where he receives the inward supply |
| 36. |
38/WBAAR/2018-19 dt. 28.01.2019: Exservicemen Resettlement Society |
Whether security and scavenging services to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time |
| 35. |
37/WBAAR/2018-19 dt. 28.01.2019: NIS Management Ltd |
Whether sweeping service to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time |
| 34. |
36/WBAAR/2018-19 dt. 28.01.2019: Vedika Exports Tea Pvt Ltd |
Classification of the service to Hindustan Unilever Ltd for packing tea into tea bag pouches and its packaging |
| 33. |
35/WBAAR/2018-19 dt. 28.01.2019: Abhishek Tibrewal (HUF) |
Classification and rate of tax for springs of iron and steel for railways |
| 32. |
34/WBAAR/2018-19 dt. 28.01.2019: Dinman Polypacks Pvt Ltd |
Classification and rate of tax for Polypropylene Leno Bags |
| 31. |
33/WBAAR/2018-19 dt. 08.01.2019: ITD Cementation India Ltd |
Whether works contract service supplied to Inland Waterways Authority of India is taxable under Sl No. 3(vi) of Notification No. 11/2017 -CT(Rate) dated 28/6/2017, as amended from time to time |
| 30. |
32/WBAAR/2018-19 dt. 08.01.2019: WEBFIL Ltd |
Whether Notification No. 50/2018-CT dated 13/09/2018 under the CGST Act, 2017 is applicable on a JV of two Govt companies |
| 29. |
31/WBAAR/2018-19 dt. 08.01.2019: U S Polytech |
Classification and rate of tax for polypropylene non-woven bags |
| 28. |
30/WBAAR/2018-19 dt. 08.01.2019: GGL Hotel & Resort Co Ltd |
Whether ITC is admissible on lease rent paid during pre-operative period for the leasehold land on which a resort is being constructed to be used for furtherence of business |
| 27. |
29/WBAAR/2018-19 dt. 21.12.2018: Pew Engg Pvt Ltd |
Whether the contract for retro-fitment of air brakes in wagons is composite supply and what shall be the classification of the supply and rate of tax |
| 26. |
28/WBAAR/2018-19 dt. 21.12.2018: Swapna Printing Works Pvt Ltd |
Whether printing of books on order from foreign buyer and its delivery to customers in India is supply of service liable to GST |
| 25. |
27/WBAAR/2018-19 dt. 21.12.2018: RITES Ltd |
Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017 |
| 24. |
26/WBAAR/2018-19 dt. 21.12.2018: Ashok Rubber Industries |
Application rejected as the question on which the ruling is sought is found to be pending in a proceeding under the GST Act before the appropriate authority |
| 23. |
23/WBAAR/2018-19 dt. 26.11.2018: The Association of Inner Wheel Clubs in India |
Whether the activities undetaken by the applicant are supplies of service |
| 22. |
22/WBAAR/2018-19 dt. 26.11.2018: Skipper Ltd |
Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package |
| 21. |
21/WBAAR/2018-19 dt. 02.11.2018: Indian Institute of Management, Calcutta |
Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 |
| 20. |
20/WBAAR/2018-19 dt. 02.11.2018: Premier Vigilance & Security Pvt Ltd |
Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply |
| 19. |
19/WBAAR/2018-19 dt. 28.09.2018: RLJ Woven Sacks Pvt Ltd |
Classification of PP Leno Bags made from woven PP fabric |
| 18. |
18/WBAAR/2018-19 dt. 28.09.2018: Ashoke Kr Basu |
1. Whether supply of question papers printed for educational institutions is classifiable as service
2. Whether GST is payable on such supply, and, if so, at what rate
3. Whether Input tax credit is admissible on such supply |
| 17. |
17/WBAAR/2018-19 dt. 18.09.2018: Indian Oil Corporation Ltd |
Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state |
| 16. |
16/WBAAR/2018-19 dt. 18.09.2018: SMVD Polypack Pvt Ltd |
Classification of PP Leno Bags made from woven PP fabric |
| 15. |
14/WBAAR/2018-19 dt. 01-08-2018: Garuda Power Pvt Ltd |
Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply |
| 14. |
13/WBAAR/2018-19 dt. 20-07-2018: Vesuvius India Ltd |
Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined |
| 13. |
12/WBAAR/2018-19 dt. 20-07-2018: East Hooghly Polyplast Pvt Ltd |
Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306. |
| 12. |
09/WBAAR/2018-19 dt. 05-07-2018: Mega Flex Plastics Ltd |
Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00 |
| 11. |
08/WBAAR/2018-19 dt. 05-07-2018: M D Mohta |
Classification of supply of 'Rakhi' |
| 10. |
03/WBAAR/2017-18 dt. 21/03/2018: Switching Avo Electro Power Ltd |
Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)? |
| 9. |
02/WBAAR/2017-18 dt. 21/03/2018: Global Reach Education Services Pvt Ltd |
Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ? |
| 8. |
01/WBAAR/2017-18 dt. 21/03/2018: Joint Plant Committee |
Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply? |
| 7. |
07/WBAAR/2018-19 dt 30/05/2018: M/s. GKB Lens Pvt Ltd |
The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017. |
| 6. |
06/WBAAR/2018-19 dt 30/05/2018: M/s. Photo Products Company Pvt Ltd |
The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required. |
| 5. |
05/WBAAR/2018-19 dt. 28/05/2018: M/s. IAC Electricals Pvt Ltd |
The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials. |
| 4. |
04/WBAAR/2018-19 dt. 11/05/2018: M/s. EMC Ltd |
The applicant supplies works contract service, involving supply of materials as well as services like erection of towers and commissioning of transmission lines. Whether applicant is liable to pay tax on transportation and allied services relating to delivery of the materials. |
| 3. |
03/WBAAR/2018-19 dt. 03/05/2018: M/s. Sreepati Ranjan Gope &Sons |
Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour. |
| 2. |
02/WBAAR/2018-19 dt. 09/04/2018: M/s. Akansha Hair & Skin Care Herbal Unit Pvt Ltd |
Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments? |
| 1. |
01/WBAAR/2018-19 dt. 09/04/2018:M/s. Sika India Pvt Ltd |
To confirm classification and HSN code of “SIKA Block Joining Mortar” |