Aesthetik Engineers Private Limited ., In re
Date: June 25, 2023
Subject Matter
Applicant is not required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business
Summary
The ruling involves an applicant who is a registered person under the GST Act and is engaged in the business of manufacturing, reselling goods, and providing services. The applicant wants to know whether they are required to take separate registratio…
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 an; d 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 s…