Vishnu Engineering Corporation ., In re
Date: June 25, 2023
Subject Matter
Application rejected as the questions raised are found not to be covered under any of the clauses of subsection (2) of section 97
Summary
The ruling involves a trading business of electrical motors and other connected items. The applicant is engaged in dismantling and disposal of LPG storage tanks in Assam, as per the requirements of an auction floated by Indian Oil Corporation Limited…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that 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 suc…