Sona Ship Management Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 29, 2023
- Type:
- Advance Ruling
- Members:
- Sarthak Saxena, Joyjit Banik
Subject
Services by way of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ do not qualify for exemption
Summary
In the ruling, the applicant, who is a stevedore, has filed an application seeking an advance ruling on whether services relating to the loading and unloading of unprocessed 'toor', 'whole pulses', and 'black matpe' are eligib…
Judgement
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…