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TMI Blog2023 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant is stated to be engaged in trading business of electrical motors and other connected items. It is submitted by the applicant that Indian Oil Corporation Limited (IOCL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the questions on which the ruling is sought. Further, the questions on which advance ruling can be sought for shall be in respect of matters specified under clause (a) to (g) of sub-section (2) of section 97. Furthermore, the ruling pronounced by the Authority for Advance Ruling (the AAR, for short) is binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant. Therefore, the ruling given by the AAR constituted by notification of any State Government shall be applicable only within the jurisdiction of the concerned state. 1.5 This authority finds that the question raised by the applicant under serial number (i) is in respect of requirement of registration under the GST Act. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant is of the view that registration is required at a place from where supply is made i.e. before applying for registration in that particular state, the applicant needs to have any fixed establishment in that state. If that be the case, the applicant doesn t have any fixed establishment in Assam. In the aforesaid submission, the applicant has also expressed his apprehension as under: (C) The applicant may be in trouble in future if registration is granted to the applicant in Assam and the applicant charges IGST or CGST or Assam GST on his taxable supplies but which in a subsequent period is held to be incorrect by the West Bengal Department for GST in course of any proceedings. (D) The applicant may be questioned if goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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