Setting up of Advance Ruling Authority under the West Bengal GST Act - GST - States - TRADE CIRCULAR NO. 02/2018

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 02/2018 DATED: 17.01.2018 Subject: Setting up of Advance Ruling Authority under the West Bengal GST Act The West Bengal Authority for Advance Ruling has been constituted under section 96(1) of the West Bengal Goods and Services Tax Act 2017 with effect from 01/07/2017 vide Notification No. 1157 FT dated 30/06/2017. It is deemed to be the Authority for Advance Ruling under section 96 of the Central Goods and Services Tax Act 2017 also. The Government has now set up the office of the West Bengal Authority for Advance Ruling at 14 Beliaghata Road, Kolkata 700015, vide Notification No. 61 FT dated 10/01/2018. It shall function from the 4th floor of Annex Building-III. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Memo. No. 57 CT/PRO 3C/PRO/2018 Date: 17.01.2018