2024 (5) TMI 38

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....ces 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 there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018 1.1 At the outset, we would like to make it clear that the provisions of 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 except for certain provisions. Therefore, unless a mention is specifically mad....

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....he GST Act. 1.5 The officer concerned from the revenue has raised no objection to the admission of the application. 1.6 The application is, therefore, admitted in respect of questions (i) and (ii) only. Submission of the Applicant 2.1 The applicant runs a manufacturing unit where it produces paper cups. The applicant makes purchases of both printed and non-printed paper sheets and bobbin as inputs for the purpose of manufacturing of paper cup. 2.2 The applicant submits that it supplies the goods namely disposable paper cup as manufactured by him charging output tax @ 5% and the applicant classifies the item under HSN Code 4823 69 00. The applicant, in support of his submission, has furnished copy of an invoice through e-mail. Submissi....