2025 (7) TMI 1389

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.... 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 thereunder, 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 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 m....

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....ceived the inward supplies of following inputs/input services amongst others, prior to the issuance of the completion certificate of said warehouse by the competent authority; (i) Prefabricated steel building (ii) Structural Installation of Prefabricated building (iii) Works Contracts for various civil works, which majority includes structural erections, flooring etc (iv) Ready mix concrete, paver block, stone chips and its laying etc The applicant states that the inward supplies received for the construction of said warehouse have been categorized under the following heads for the purpose of proper appreciation of the case: (a) Inward supplies relating to construction of building i.e. constru....

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....s Act, shall be in respect of, - (a) classification of any goods or services or both; (b) applicability of a notification issued 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. 1.6 The concerned officer, Assistant....