TCG Urban Infrastructure Holdings Private Limited ., In re
Date: January 13, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
Subject Matter
GST on supplying fitted assets on hire
Summary
The case involves an applicant, a real estate development and investment company, which sought clarification on the classification of its services related to providing fitted assets on lease/hire in a commercial property leased from the West Bengal E…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 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 specifically ma…