Sravanti Lahiri ., In re
Date: February 26, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
Subject Matter
GST on supply of processed seafood. No ruling pronounced
Summary
The case revolves around an applicant who processes frozen seafood like prawn and fish in a rented facility with the intention of supplying these products to industrial and institutional customers. The applicant claims that such supplies are exempt f…
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 such dissimilar provisions, a reference to the CGST Act would also mean r…