Utpal Kumar Guha ., In re

Date: February 17, 2025

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Dr Tanisha Dutta, Joyjit Banik
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Subject Matter

Supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme is not eligible for GST exemption

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.…

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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