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ASSISTANT COMMISSIONER, CGST & CX, TOLLYGUNGE DIVISION, KOLKATA SOUTH COMMISSIONERATE
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

RAKESH KUMAR SHARMA
RANDHIR KUMAR
Pet. Counsel
Na
Res. Counsel
Sandeep Kothari

Petitioner / Applicant

ASSISTANT COMMISSIONER, CGST & CX, TOLLYGUNGE DIVISION, KOLKATA SOUTH COMMISSIONERATE
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Sep 27, 2018
Order No.

05/WBAAAR/Appeal/2018

Citation

2018(9) TAXREPLY 228
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ORDER

This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the “Appellant”), on 06.07.2018 against the Advance Ruling No. 07/WBAAR2018-19 dated 30.05.2018 pronounced by the West Bengal Authority for Advance Ruling. 2. M/s. GKB Lens Pvt. Ltd., holding GSTN No. 19AACCG3446M1ZA, re-seller and importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc,. having its Head Office in West Bengal (hereinafter referred to as “the Respondent”), transferring, inter alia, goods, namely, Optical Lenses and Frames for Spectacles and Accessories, from Head Office in West Bengal to its branches in other States, sought an Advance Ruling on the following issues- (a) whether the transfer of goods (optical lenses and frames for spectacles and accessories) from Head Office in West Bengal to its branches in other states, can be done at cost price, by applying the second p....

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