2019 (11) TMI 714

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., MEMBER Applicant's representative: Sri Dipeet Agarwal, Proprietor Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the GST Act. 1.5 The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The concerned officer from the Revenue does not object to the admission of the Application. 1.6 The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Applicant s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....He files copies of the relevant orders issued by the Govt and a copy of the agreement with the WBECSC Ltd. 2.3 The Applicant submits that his supplies of goods for distribution through PDS should be exempt from payment of the GST. However, he refers to no notification or legal provision under the GST in support of his argument. 3. Submissions of the Revenue 3.1 The concerned officer from ....