Swapna Printing Works Pvt. Ltd ., In re
Date: December 19, 2023
Subject Matter
Taxability of printing and supply activities, including printing and supplying textbooks, bilingual parental calendar, notebooks, and comprehensive report progress card
Summary
The case law involves a ruling related to the taxability of printing and supply activities undertaken by the applicant, including printing and supplying textbooks, bilingual parental calendar, notebooks, and comprehensive report progress card. The ap…
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…