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TaxReply India Pvt Ltd

AMWA MOTO LLP
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

BRAJESH KUMAR SINGH
JOYJIT BANIK
Pet. Counsel
Sandip Choraria
Res. Counsel
Rajkumar Banerjee

Petitioner / Applicant

AMWA MOTO LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Jun 30, 2022
Order No.

Case Number 07 of 2022 Order Number 05/WBAAR/2022-23

Citation

2022(6) TAXREPLY 6006
Original Order
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ORDER

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. 1.2 The applicant is an entity engaged inter-alia in the business as wholesaler of electrically operated two wheeled vehicles. The company wants to enter into the business of manufacturing and reselling of electrically operated three wheeled vehicles in the state of West Bengal. 1.3 The applicant has made this application under sub section (....

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