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TMI Blog2025 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we 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, unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in sub-section (2) of section 97 of the GST Act. The questions on which the advance ruling is sought for are found to be covered under clause (b) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the questions raised in the application have neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant is a Co-operative Society registered under the West Bengal Co-operative Societies Registration Act. The applicant provides multipurpose services including supply of manpower sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler, in course of personal hearing and later through email, has submitted that according to the applicant, the instant supply is taxable @ 18%. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorized advocate of the applicant during the course of personal hearing. 4.2 The applicant has received a work order from WTL for providing manpower services to the Public Health Engineering Directorate of the Government of West Bengal for executing their 'JAL JEEVAN MISSION' Project in the state of West Bengal. The issue bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rview of SI. No. (3) of the above Mentioned notification and attract NIL GST. In consonance with the above Notification, the GST claimed through the tax invoice for the services rendered is inadmissible. Accordingly, Payment is required to be made excluding the GST component against the preferred claim." The aforesaid document thus clearly shows that the work has been awarded by the PHED to Webel Technology Limited for rendering manpower services to them for JJM project. It is thus evident that WTL has received the work order from the Public Health Engineering Department, Government of West Bengal. WTL subsequently has engaged the applicant to provide the aforesaid manpower services. 4.5 Now, in order to decide whether the services prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices to the Central Government, State Government or Union Territory or local authority. In the instant case, the work order for supplying manpower services has been awarded to WTL by the PHE Department, Government of West Bengal. The applicant in turn has received the order from WTL. The terms of payment as it appears from the work order issued by WTL speaks that the applicant will receive payment from WTL on back to back basis. In this context, the definition of 'recipient' as referred to in clause (93) of section 2 of the GST Act may be referred to which reads as follows: "recipient" of supply of goods or services or both, means- (a) where a consideration is payable for the supply of goods or services or both, the person who is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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