2019 (3) TMI 1475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nst it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of cable tray, angel ladder tray etc, which are mainly used for electrical works. The Applicant sends steel structures for galv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the 'inputs' mentioned in section 143(1)(a) include the intermediate goods arising from the process of galvanising (refer to Explanation to section 143). Therefore, the return of the galvanised goods to the Applicant satisfies the condition of receiving back the 'inputs' in accordance with section 143(1)(a) of the GST Act. 3.2 The 'inputs' returned, however, do not include in their original physical forms the goods like furnace oil, zinc etc that have been sent to the job-worker. The Applicant submits that these goods have been consumed in the galvanising process. The most commonly used galvanising techniques require immersion of the steel structure in a bath of molten zinc. The zinc is contained in a galvanising kettle, which is heated t....