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COSMIC CRF LIMITED
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

BRAJESH KUMAR SINGH
JOYJIT BANIK
Pet. Counsel
N.d. Saha
S.tibrewal
Res. Counsel
---

Petitioner / Applicant

COSMIC CRF LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Feb 28, 2022
Order No.

Case Number 02 of 2022 Order Number 20/WBAAR/2021-22

Citation

2022(2) TAXREPLY 5469
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 submits that he intends to purchase an independent self-sustained unit of Cosmic Ferro Alloys Limited who being the seller for the instant case, is engaged in manufacturing of ferro alloys and Cold Rolled Formed Sections having its factories at Barjora (FERRO Unit) and Singur (CRF Unit) respectively. The entire operations of th....

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