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M/S. SIEMENS LTD.
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.S SURI
DEVI PRASAD KARANAM
Pet. Counsel
Kartik Kumar Gandhi
Prithanu Bhattacharjee
Res. Counsel
Saurav Krishna Ghosh

Petitioner / Applicant

M/S. SIEMENS LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Dec 16, 2019
Order No.

11/WBAAAR/APPEAL/2019

Citation

2019(12) TAXREPLY 1221

Original Order
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ORDER

Present for the Appellant:  Sri Kartik Kumar Gandhi, Attorney Sri Prithanu Bhattacharjee, Senior Manager (Tax) Present for the Respondent: Sri Saurav Krishna Ghosh, Joint Commissioner, State Tax, Large Taxpayer Unit 1. This Appeal has been filed by M/s. Siemens Ltd. (hereinafter referred to as “the Appellant”) on 17.09.2019 against Advance Ruling Order No. 18/WBAAR/2019-20 dated 19.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”) 2. The appellant, presently holding GSTIN No. 19AAACS0764L1Z3, had entered into a contract (hereinafter the Contract) with M/s. Kolkata Metro Rail Corporation Limited (hereinafter KMRCL) before inception of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as “the GST Act”) for “design, supply, installation, testing and commissioning” of the ....

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