Sree Krishna Rice Mill ., In re
Date: July 30, 2021
Subject Matter
No ruling can be given as the question raised in the instant application is a subject matter found to be pending
Summary
The applicant seeks to know in respect of taxability on transportation charges of raw paddy from the point of purchase to the rice mill and also on the reimbursement of Mandi labour charges. We find that the aforesaid questions is entirely rela…
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 A…