2024 (10) TMI 195

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....e West Bengal Goods and Services 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....

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....a defined timeframe. 1.5 The applicant has been awarded with a running contract to supply bulk explosives to Coal India Limited and its subsidiaries. The quantity specified in the day-wise requisition is mostly approximate, as the exact consumption requirement cannot be determined at the time of its removal from the Manufacturing Plant. The Running Contract outlines comprehensive guidelines, terms, and conditions governing the supplies, including quantities, quality, billing, and payments. 1.6 The applicant outlines the complete process according to the Delivery Schedule in the running contract, where the applicant is obligated to supply the required quantity as per the day-wise requisitions raised by the subsidiary companies. These requi....

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.... of the supplier is not known. The applicant submits that the same principle may be followed in his case and the invoices shall be issued after actual consumption of goods as per section 31(4) of the GST Act. 1.9 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking an advance ruling in respect of following questions: (i) Whether tax invoices are to be generated after day-wise final consumption of the goods at the mining site, as the supply of goods is in the nature of 'Continuous Supply of Goods' as per Section 2 (32) of the CGST Act, 2017 & WBGST Act 2017. The issuance of Tax Invoice for the same shall be governed u/s 31(4) of the CGST Act, 2017 & WBGST Act....

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....issues under the provisions of this act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 1.12 In the instant case, questions raised by the applicant vide application made in FORM GST ARA-01 are found not to be covered under any of the clauses of sub-section (2) of section 97 of the GST Act. 1.13 The ....