Mariegold Industries Private Limited ., In re

Date: July 23, 2023

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
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Subject Matter

Application rejected as the applicant did not attend the advance ruling hearing despite multiple opportunities

Summary

The ruling involves a company engaged in the business of providing job work services of crushing wheat into fortified atta for supply through the Public Distribution System by the State Government. The company has entered into an agreement with the F…

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…

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