<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (7) TMI 244 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
    <link>https://www.taxtmi.com/caselaws?id=439971</link>
    <description>West Bengal AAR held that the authority lacks jurisdiction to rule on GST registration requirements for states other than West Bengal. Regarding multiple registrations within West Bengal, the authority clarified that after January 31, 2019, separate registrations are only permitted for multiple places of business within the same state, not for different business verticals operating from the same premises. A registered person conducting different types of businesses (manufacturing/reselling/services) from the same location cannot obtain separate registrations within the state under the amended GST provisions.</description>
    <language>en-us</language>
    <pubDate>Mon, 26 Jun 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 18 Apr 2025 10:36:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=718773" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (7) TMI 244 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
      <link>https://www.taxtmi.com/caselaws?id=439971</link>
      <description>West Bengal AAR held that the authority lacks jurisdiction to rule on GST registration requirements for states other than West Bengal. Regarding multiple registrations within West Bengal, the authority clarified that after January 31, 2019, separate registrations are only permitted for multiple places of business within the same state, not for different business verticals operating from the same premises. A registered person conducting different types of businesses (manufacturing/reselling/services) from the same location cannot obtain separate registrations within the state under the amended GST provisions.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Mon, 26 Jun 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=439971</guid>
    </item>
  </channel>
</rss>