Murshidabad Flour Mill Private Limited ., In re
Date: June 25, 2023
Subject Matter
Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim
Summary
In the given context, the applicant is a flour miller who has been selected for empanelment for crushing wheat into wholemeal atta and fortifying it with micro-nutrients. The supply made by the applicant falls under the category of composite supply,…
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 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 specif…