Vikash Agritech Food Private Limited ., In re
Date: May 18, 2023
Subject Matter
Supply of services by way of milling of food grains into flour to the Food & Supplies Department is eligible for exemption
Summary
The ruling involves a case where an applicant has entered into an agreement with the District Controller of Food and Supplies, Government of West Bengal, for the supply of fortified atta (wheat flour). The issue at hand is whether this supply falls u…
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…