Case Law Details
In re Haldia Agro Private Limited (GST AAR West Bengal)
Q: What is the value of services provided by the applicant for converting wheat into atta/fortified atta, distributed by the State Government through the Public Distribution System, and what is the applicable tax rate?
A: In this case, the value of the supply consists of both monetary and non-monetary consideration, as discussed. The composite supply involves milling food grains into flour (atta) for the Food & Supplies Department of the Government of West Bengal, for distribution under the Public Distribution System. This supply is eligible for exemption under entry serial no. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended, since the value of goods in the supply does not exceed 25% of the total value.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL
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, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression ‘GST Act‟ would mean the CGST Act and the WBGST Act both.
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