2025 (3) TMI 162

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....unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression "GST Act" would mean the CGST Act and the WBGST Act both. 1.2 The applicant is a Co-operative Society registered under the West Bengal Co-operative Societies Registration Act. The applicant provides multipurpose services including supply of manpower support services to various Government Departments under M/s Webel Technology Limited (WTL, for short). The applicant has received a work order from WTL for providing manpower services to the Public Health Engineering Directora....

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.... • The applicant as well as the service recipient (Webel Technology Ltd) filed application before the Hon'ble West Bengal Authority for Advance Ruling as to whether the supply of pure labour to the Government is exempted or not. • The Advance Ruling authority has passed an order in favour of Webel Technology Limited that their supply to Public Health Engineering Department, Government of West Bengal is exempted from payment of tax. • On the contrary, in the case of applicant, the exemption is not allowed by the Advance Ruling authority. • Thus, the applicant has sought rectification and requested to allow the exemption to the applicant also as provided to Webel Technology Ltd. 1.6 In conne....