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JOINT PLANT COMMITTEE
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHA SARATHI DEY
Pet. Counsel
Pritam Choudhury
Res. Counsel
Na

Petitioner / Applicant

JOINT PLANT COMMITTEE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Mar 21, 2018
Order No.

01/WBAAR/2017-18

Citation

2018(3) TAXREPLY 72
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ORDER

1. The Applicant is a non-profit organisation set up by the Central Government under Clause 17 of the Iron & Steel (Control) Order vide SO 1567 dated 07/04/1971. The Government of India has since modified the composition and functions of the Applicant from time to time. Notification No. 4(5)/03-DI dated 18/08/2008 of the Ministry of Steel re-defines role and composition of the Applicant, which is further modified vide Notification No. 4(17)/2016 – SDI dated 13/04/2017. Apart from six members from the Iron & Steel industry, representing both the Public and the Private sectors, and one each, from the Railway Board, Export Promotion Council and Indian Statistical Institute, the Committee is chaired by a Joint Secretary, Ministry of Steel, Government of India. 2. The Applicant declares that it has not been registered under any of the repealed Acts and wants a ruling on whether it is required to be registered under the CGST / WBGST Act, 2017 (hereinafter referred to as ....

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