AAAR members differ on classification of tea bag manufacturing service

In re Joint Commissioner (in-situ), Ballygunge Division, Kolkata South CGST & CX Commissionerate (GST AAAR West Bengal)

What should be the classification of tea bag manufacturing service.

As the members of the West Bengal Appellate Authority for Advance ruling differ on the classification of the service supplied by the Respondent to M/s Hindusthan Unilever Ltd.. it is deemed that no Advance Ruling can be issued in respect of the questions under Appeal as per provisions of section 101 sub-section (3) of the GST Act. Thus The Advance Ruling No. 36/WBAARI2018-19 dated 28.01.2019 is deemed to be not in operation.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, WEST BENGAL 

This Appeal has been filed by the Joint Commissioner (in-situ), Ballygunge Division Division, Kolkata South CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 28.02.2019 against Advance Ruling No. 36/WBAAR/2018-19 dated 28.01.2019, pronounced by the West Bengal Authority for Advance Ruling in the matter of the M/s Vedika Export Tea Pvt. Ltd.

Please become a Premium member. If you are already a Premium member, login here to access the full content.