Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value

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 add...