2021 (8) TMI 146

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..... without going into the merits or detailed facts of the case. Application is disposed of, as being withdrawn voluntarily and unconditionally. - Case Number 07 of 2021 Order Number 06/WBAAR/2021-22 - - - Dated:- 30-7-2021 - MS. SUSMITA BHATTACHARYA, AND MR. JOYJIT BANIK, SENIOR MEMBER Applicant s representative heard : Mr. Rajarshi Dasgupta, Authorised Representative Preamble .....

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..... 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 matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean re .....

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..... nding between the applicant and the sub-contractor, invoice is raised by the sub-contractor to the applicant and the applicant issues invoices for providing the services to the clinical establishments. 1.3 In view of the aforesaid business activities, the applicant has sought advance ruling in respect of the following question: Whether the provisions of Entry Number 75 Entry Number 3 of G .....

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