2023 (7) TMI 247

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....rvices Tax 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. Applicant's Representative Heard : Mr Aman Kumar Jaiswal, Authorized Representative 1.1 At the outset, we would like to make it clear that 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 ex....

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....ess i.e. at Kolkata address or at IOCL address. The supplier will charge them IGST or CGST and SGST. (iii) Can the applicant sell the materials directly to a furnace mill in Durgapur, West Bengal? If yes then what do the applicant need to charge in invoice-IGST or CGST and SGST? (iv) In all the cases cited above, what will be the procedure to generate E- waybills? 1.4 Section 97 of the GST Act deals with application for advance ruling. As per sub-section (1) of section 97, an applicant may make an application to obtain an advance ruling stating the questions on which the ruling is sought. Further, the questions on which advance ruling can be sought for shall be in respect of matters specified under clause (a) to (g) of ....

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....ipal place of business of the applicant is in West Bengal, the applicant occasionally needs to carry on business activities in other states which are of temporary nature or short- term venture and such business activities are managed effectively from the permanent establishment located in West Bengal. (B) Section 22 of the CGST Act states that every supplier shall be liable to be registered in the state where he makes taxable supply of goods or services or both if his aggregate turnover in a financial year exceeds Rs. 20 lakhs. Referring to this provision, the applicant is of the view that registration is required at a place from where supply is made i.e. before applying for registration in that particular state, the applicant need....