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ALOK BHANUKA (BHANUKA ENTERPRISES)
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SYDNEY D SILVA
PARTHASARATHI DEY
Pet. Counsel
Anil Kumar Dugar
Res. Counsel
Na

Petitioner / Applicant

ALOK BHANUKA (BHANUKA ENTERPRISES)

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Mar 26, 2019
Order No.

47/WBAAR/2018-19

Citation

2019(3) TAXREPLY 581

Original Order
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ORDER

A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be engaged in repairing and servicing of transformers owned by WBSEDCL. He seeks a ruling on whether the said repair/servicing is job work a....

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