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TMI Blog2022 (4) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services. Thus, in respect of supply of goods, any amount charged for anything done by the supplier at the time of, or before delivery of goods shall be a part of the value of supply. - Case Number 24 of 2021 Order number 23/WBAAR/2021-22 - - - Dated:- 29-3-2022 - MR. BRAJESH KUMAR SINGH, AND MR. JOYJIT BANIK, MEMBER Applicant s representative heard : Mr. Supriyo Bose, Authorised Advocate Mr. Subrata Ray, Authorised Advocate Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 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. Every such appeal shall be filed in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the application in FORM GST ARA-01: (i) Whether the applicant is a service provider or suppliers of goods? (ii) Whether the output tax is chargeable on the total consideration received or only on the basic price? (iii) Whether an agent of S K Oil lies under the category of fair price shop? 1.5 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (a), (c) and (e) of sub-section (2) of section 97 of the GST Act. 1.6 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.7 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.8 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that he is an authorized agent of Superior Kerosene Oil (herein after referred to SKO) on the strength of license issued by Govt of West Bengal for supplying the same to the MR Dealers, commonly known as ration dealers. 2.2 The applicant procures SKO from Indian Oil Corporation Ltd (IOCL) and supplies the same to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. Scope of supply has been described under section 7 of the said Act, wherein, it is stated that Supply includes (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; The applicant is a reseller and he deals in kerosene oil. Kerosene, being a movable property and sale of kerosene oil by the applicant being a form of supply for a consideration in the course of business, the applicant should be a supplier of goods. 3.2 Whether the output tax is chargeable on the total consideration or basic price: Section 15 of the GST Act deals with the provisions of value of taxable supply. Ordinarily the value of supply is the transaction value, where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply as per provisions made u/s 15(1) of the GST Act. According to the explanation app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned from the Revenue. 4.2 The moot question involved in the instant case is to determine the value of supply of Superior Kerosene Oil (SKO) made by the applicant to MR Dealers (ration dealers) in terms of the license granted by the Director of Consumer Goods, Government of West Bengal. 4.3 The license is issued under Paragraph 5 of the West Bengal Kerosene Control Order, 1968 by virtue of which the applicant has been licensed as an Agent to sell P.D.S. Kerosene. 4.4 The term agent has been defined in Para 3(b) of the West Bengal Kerosene Control Order 1968 which reads as under: Agent means a person who executed an agreement with the concerned Oil Marketing company and has been granted a license under paragraph 5 of this order as an agent in West Bengal authorizing him / her to carry on trade in Kerosene as such agent 4.5 We find that in exercise of the power conferred by Section 3 of the Essential Commodities Act 1955, the Government of West Bengal issued the West Bengal Public Distribution System (Maintenance Control) Order, 2013 on 8th August 2013. The said order defines fair price shops as following: Fair Price Shop means a shop engaged and license ..... X X X X Extracts X X X X X X X X Extracts X X X X
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