Case LawAdvance Ruling Order No. 21 /WBAAR/2024-25
Shree Krishna Roller & Flour Mills ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 17, 2025
- Type:
- Advance Ruling
- Members:
- Dr Tanisha Dutta, Joyjit Banik
Subject
Wheat Milling Services for PDS is exempt
Exemption
Summary
The case revolves around an application from a company involved in the milling and fortification of wheat into flour, seeking an advance ruling on the taxability of their services under the GST regime. Key Highlights: - The revenue contended th…
Judgement
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…