2023 (7) TMI 247 - AAR - GST

Scope of Advance Ruling authority - Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - Determination of address to be mentioned in the invoice issued by the supplier of the applicant and tax to be charged thereon - applicant can supply goods from Assam to West Bengal or not, and tax to be charged in that event - Procedure to generate e-way bill. Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - HELD THAT - Sub-section (1) of section 96 speaks that the Government shall, by notification, constitute an Authority to be known as the West Bengal Authority for Advance Ruling. The said sub-section also makes provision to notify any Authority located in another State to act as the Authority for the State. In exercise of the aforesaid power conferred by sub-section (1) of section 96, the West Bengal Authority for Advance Ruling has been constituted vide Notification No. 1157-F.T dated the 30th day of June, 2017. Further, sub-section (2) of section 1 of the West Bengal Goods and Services Tax Act, 2017 speaks that the Act extends to the whole of the State of West Bengal - though clause (f) of sub-section (2) of section 97 enables the applicant to make the instant application seeking an advance ruling whether the applicant is required to be registered, this authority is not empowered to pronounce any ruling in cases where the question is found to be in respect of registration required to be obtained in a State other than the State of West Bengal. The subject matter of other questions are found not to be covered under any of the clauses of sub-section (2) of section 97 of the GST Act.

Issues Involved:
The judgment involves determining the applicability of GST Acts in trading business activities, specifically related to interstate transactions and registration requirements.

Issue 1: Requirement of GST registration for interstate transactions
The applicant sought clarification on whether they need to register in Assam to sell goods bought in Guwahati directly in Assam without charging IGST. The Authority found that this question falls outside the scope of Section 97 of the GST Act, as it pertains to registration in a state other than West Bengal.

Issue 2: Address on invoices and applicable taxes
The applicant inquired about the address to be mentioned on invoices for services availed locally and the tax to be charged. The Authority determined that this query did not fall under the specified clauses of Section 97 of the GST Act.

Issue 3: Interstate supply and applicable taxes
The applicant questioned whether they can sell materials from Assam to Durgapur, West Bengal, and the tax to be charged. The Authority concluded that this issue was not covered under the relevant clauses of Section 97 of the GST Act.

Issue 4: E-way bill generation procedure
The applicant sought clarification on the procedure for generating e-way bills. The Authority found that this query also did not fall under the specified clauses of Section 97 of the GST Act.

In the judgment, the Authority highlighted that while the CGST Act and WBGST Act have similar provisions, specific references are made only when dissimilarities exist. The ruling by the Authority for Advance Ruling is binding only on the applicant and the concerned officer. The applicant's submission regarding the necessity of registration in Assam and potential future implications was duly considered.

In conclusion, the Authority rejected the application for an advance ruling as the issues raised did not align with the clauses specified under Section 97 of the GST Act.

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