Anmol Industries Limited ., In re
Date: February 9, 2023
Subject Matter
Applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services
Summary
To illustrate, say Mr A of West Bengal receives inward supply of goods from Mr B (Location of Mr B may be in West Bengal or may be in other states).Mr A files an application for advance ruling seeking the taxability of his inward supply. The Advance…
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…