AKS Expo Chem Pvt Ltd ., In re
Date: September 10, 2024
Subject Matter
Advance Ruling application rejected as the question raised is not covered under Section 97(2) of CGST Act.
Summary
The case law centers around an applicant who produces bulk explosives under the brand name "BENGEL PLUS" and seeks an advance ruling regarding the issuance of tax invoices for a "continuous supply of goods" to public sector undert…
FULL TEXT OF ORDER OF AUTHORITY OF 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 specifically…