https://www.taxtmi.com/caselaws?id=771235 The AAAR West Bengal remanded a case concerning GST classification of air conditioning and fire extinguishing system hiring services back to the WBAAR for fresh consideration. The original ruling classified these services under SAC Code 997314 at 18% GST rate. The AAAR noted that advance rulings are binding only on specific applicants under Section 103 of CGST Act 2017 and cannot serve as precedents. The authority emphasized that proper determination requires examining contractual clauses to ascertain whether assets remain goods or become part of immovable property, considering the respondent was previously paying 28% GST rate. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771235 The AAAR West Bengal remanded a case concerning GST classification of air conditioning and fire extinguishing system hiring services back to the WBAAR for fresh consideration. The original ruling classified these services under SAC Code 997314 at 18% GST rate. The AAAR noted that advance rulings are binding only on specific applicants under Section 103 of CGST Act 2017 and cannot serve as precedents. The authority emphasized that proper determination requires examining contractual clauses to ascertain whether assets remain goods or become part of immovable property, considering the respondent was previously paying 28% GST rate. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771235