Case Law03/WBAAR/2021-22
Teretex Trading Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 28, 2021
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Mr Joyjit Banik
Subject
Arranging sales to buyers located outside India is not an 'Export of Service'
Zero-rated SupplyExport Of ServicesIntermediary
Summary
In the instant case, the applicant has admitted that he procures purchase order for supply of goods from the buyers located in India. He then connects such prospective buyers with the supplier of goods who are located outside the country. The supplie…
Judgement
1 .1 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 made to such dissimilar provisions, a reference to the CGST…