Webel Support Multipurpose Service Cooperate Society Limited ., 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
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Subject Matter

Section 102 applies only to apparent errors and not to legal interpretations

Rectification Of Mistake

Summary

In this case, a Co-operative Society registered under the West Bengal Co-operative Societies Registration Act provides manpower support services for a Government project (Jal Jeevan Mission) through Webel Technology Limited. The Society sought clarif…

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…

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