2019 (12) TMI 1118

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....may appeal against 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 Tollygunge Club Ltd (hereinafter the Club) has engaged the Applicant for supplying the service of printing the 'Directory of Members 2020' ....

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....017 (corresponding State Notification No. 1135FT dated 28/06/2017), as amended from time to time (hereinafter collectively called the Rate Notification), is applicable thereto. 1.4 The Applicant is executing a composite contract involving several services and activities. Selling of space for advertisement is a question related to the Applicant's supply in so far as it is acting as an intermediary on behalf of the Club for procuring advertisements. An advance ruling is admissible on the question under section 97(2) (a) & (b) of the GST Act. 1.5 The Applicant declares that the issue raised in the application is not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned from the revenue has ....

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.... the proceeds from selling space for advertisement. Consideration for doing it successfully is 75% of the amount by which the proceeds from selling space for advertisement exceed the cost of printing. If it fails in its obligation, it has to pay the Club the amount by which the proceeds from selling space for advertisement fall short of the cost of printing, as charge for tolerating the failure. 4.2 It is evident that the Applicant is making a bundled supply to the Club of printing service and intermediary service for selling space for advertisement on behalf of the Club and charging a single price for the bundle as the project cost for printing. The two services are not naturally bundled or supplied in conjunction with each other in the....