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TaxReply India Pvt Ltd

M.D. MOHTA
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHASARATHI DEY
Pet. Counsel
Rahul Dhanuka
Res. Counsel
Na

Petitioner / Applicant

M.D. MOHTA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Jul 5, 2018
Order No.

08/WBAAR/2018-19

Citation

2018(7) TAXREPLY 20
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ORDER

1. The Applicant, stated to be a Manufacturer of the item “Rakhi”, is seeking a Ruling on classification of “Rakhi”, on whether exemption under Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 (1126-FT dated 28/06/2017 of State Tax), (hereinafter referred to, collectively, as “Exemption Notification”) is applicable for such manufacture, and if not, the taxability of the same. Advance Ruling is admissible on this question under Section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The Applicant states that :- a) As Manufacturer the intention is to supply “R....

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