TaxTMI 
TaxTMI 
2026 (9) TMI 528
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....99 of the 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. b) 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 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 manner except for certain provisions. The....
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.... commodity remains in its original agricultural form except for moisture reduction through manual drying and grading. 1.3 The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made thereunder, seeking an advance ruling in respect of the following questions: (i) Whether "Dried and Cured Tobacco Leaves" (unmanufactured tobacco) qualify as "Agricultural Produce" under GST law? (ii) Whether supply of "Dried and Cured Tobacco Leaves" (unmanufactured tobacco) is exempt from GST under Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 and corresponding WBGST notification or exigible to tax @2.5% (iii) each under the CGST Head and WBGST Head as being covered ....
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....obacco" taxable at 28%, contradicting the applicant's tendered documents which wrongly charged a 5% tax rate. An order of demand for penalty was subsequently passed on 01-07-2025 by Sri Sourav KR Halder, Deputy Commissioner of State Tax, Bureau of Investigation (South Bengal), Durgapur Zone. During these proceedings, the applicant formally admitted to the infringement of the law and paid the assessed IGST penalty of Rs. 1,40,896/- under Section 129(1)(a) of the CGST/WBGST Act.' 1.6 On the basis of the above-noted facts, the concerned officer is of the opinion that as the core issues of classification and the applicable tax rate for these goods appear to have been subjected to enforcement action and decided in a penalty proceeding aga....
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....ties of being heard have been allowed to the applicant. 1.8 After going through the details of the application and questions placed therein and the details of the opinion of Revenue, we are of the considered view that the issues raised in the application have undergone enforcement proceedings and the matters have been decided in those proceedings in respect of the applicant. Here we refer to sub-section (2) of Section 98 of the CGST Act, 2017. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Author....