Determination of service by way of transfer of going concern and exemption thereof and applicability of rulings of the WBAAR in case of transferor company in the similar kind of supplies to be done by the transferee company.
Determination of the nature, classification and taxability of various supplies mentioned in the different work orders issued by the PHE Directorate, Govt. of West Bengal under Jal Jeevan Mission.
Whether the transportation services of goods provided by the applicant exclusively by road to the customers purchasing such goods from various e-commerce operator portals will be considered as service by GTA.
The application for advance ruling is disposed of as withdrawn.
Proper classification and corresponding rate of tax for the services being provided by the applicant by way of supplying benefits or facilities on hire or rent basis arising out of the assets.This ruling is made in pursuance of the direction of the Hon'ble WBAAAR.
1. Whether the GST is payable on the liquidated damages paid by the Applicant to SSL for various material defaults, breaches or non -performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law ?
2. If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC) ?
3. If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSL on liquidated damages?
(1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land?
(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods: (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building
(3) Without prejudice to the above, whether ITC of GST paid on lease rental would be available when the repairs, maintenance and renovation activities are undertaken on the factory building?
(4) Without prejudice to the above, whether ITC of GST paid on lease rental would be available with respect to the area of the land on which no immovable property is constructed i.e. vacant portion of the land?
Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?
The appropriate classification and applicable rate of GST for cotton seed de-oiled cake and whether the applicant is entitled to claim ITC on purchase of cotton seed de-oiled cake.
