9911796707
TMI Blog2024 (5) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority, as the case may be, on matters or any questions specified in sub section (2) of section 97 or sub section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI JOYJIT BANIK MEMBER (STATE TAX) Present for Applicant : Mr. Sri Somnath Dey, Authorized Representative ORDER At the outset, we would like to make it clear that 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, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the common portal in FORM GST ARA-01. 1.3 However, in the instant case, no question is found to have been raised by the applicant against the specified column of the application in FORM GST ARA-01. The applicant has enclosed an annexure with the application. The applicant, even in the said document so annexed, has not stated any questions on which the advance ruling is sought. The said document i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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