Case Law Details
In re Chanchal Saha (Trade Name: Chanakya Saha & Giriraj Telecom) (GST AAAR West Bengal)
In the recent appeal case of Chanchal Saha (Trade Name: Chanakya Saha & Giriraj Telecom) (GST AAAR West Bengal), various questions regarding the taxation of goods and services provided by the appellant were raised. This article provides an in-depth analysis of the case, the arguments presented, and the final ruling by the GST Appellate Authority for Advance Ruling (GST AAAR) in West Bengal.
Background: Chanchal Saha, operating under the trade name Chanakya Saha & Giriraj Telecom, is engaged in the trade of Super Kerosene Oil (SK Oil) as a licensed dealer authorized by the Government of West Bengal. The appellant sought an advance ruling on several questions related to the Goods and Services Tax (GST) Act, particularly regarding the liability to charge GST, treatment of additional charges, and classification of the supply as a composite supply.
Issues Raised: The appellant raised three main questions:
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