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TaxReply India Pvt Ltd

NIS MANAGEMENT LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SYDNEY D SILVA
PARTHASARATHI DEY
Pet. Counsel
Vinita Chandak
Res. Counsel
Na

Petitioner / Applicant

NIS MANAGEMENT LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Jan 28, 2019
Order No.

37/WBAAR/2018-19

Citation

2019(1) TAXREPLY 459
Original Order
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ORDER

1. The Applicant, stated to be a service provider by the deployment of personnel like a plumber, sweeper, security guard, electrician, carpenter etc. to the West Bengal Housing Board, seeks a ruling as to whether sweeping service to the said Board is exempt from payment of GST in terms of Notification No 12/2017-CT (Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017 (hereinafter collectively referred to as the “Exemption Notification”). An advance ruling is admissible on the question under Section 97(2)(b) and (e ) of the CGST/WBGST Acts, 2017 (hereinafter collectively referred to as “the GST Act”). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned from the revenue raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. On a ....

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