Utpal Kumar Guha ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 17, 2025
- Type:
- Advance Ruling
- Members:
- Dr Tanisha Dutta, Joyjit Banik
Subject
Supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme is not eligible for GST exemption
Summary
The applicant sought clarity on whether their supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme was eligible for GST exemption under various provisions of Notification No.…
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…