Case Law Details
In re West Bengal Agro Industries Corporation Limited (GST AAR West Bengal)
Supply by Project Implementing Agency to the State Govt. Department is required to issue tax invoice on the contract value
The AAR, West Bengal in the matter of M/s West Bengal Agro Industries Corporation Limited [Advance Ruling No. WBAAR 15 of 2022 dated December 22, 2022] has ruled that assessee acting as Project Implementing Agency, making supplies to the State Government Department is required to issue tax invoice on the contract value as determined by the Department in spite of the fact that there is no value addition in the supply.
Facts:
M/s West Bengal Agro Industries Corporation Limited (“the Applicant”) is a Government Undertaking under the administrative control of Water Resources Investigation & Development Department, Government of West Bengal, wherein, the Applicant under the Agri Engineering Division, undertakes civil works as ‟Executive Agency or Project Implementing Agency” entrusted by various Administrative Departments of Government of West Bengal in the development of rural infrastructure, which is done by the Applicant through various suppliers/contractors.
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