Shiv Flour Mill ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 31, 2021
- Type:
- Advance Ruling
- Members:
- Brajesh Kumar Singh, Joyjit Banik
Subject
Applicability of GST on supply of fortified atta upon crushing and processing of wheat provided by the State Government
Summary
(1) In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta)…
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…