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SHIVA WRITING COMPANY PVT. LTD.
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.S SURI
SMARAKI MAHAPATRA
Pet. Counsel
Sandip Choraria
Akshat Agarwal
Res. Counsel
Sujan Shome

Petitioner / Applicant

SHIVA WRITING COMPANY PVT. LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jul 11, 2019
Order No.

06/WBAAAR/APPEAL/2019

Citation

2019(7) TAXREPLY 983

Original Order
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ORDER

An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act. 2017/Central Goods and Services Tax Act, 2017, by M/s. Shiva Writing Company Pvt Ltd. S K. Industrial Plaza, Sankaripota Road, Kalagachia, Thakurpukur. Kolkata-700063 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 44/WBAAR/2018-19 dated 13.03.2019 1. This Appeal has been filed by M/s. Shiva Writing Company Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 17.04.2019 against Advance Ruling Order No. 44/WBAAR/2018-19 dated 13.03.2019, pronounced by the West Bengal Authority tor Advance Ruling (hereinafter referred to as the ‘WBAAR’) in the matter of M/s. Shiva Writing Company Pvt. Ltd. 2. The Appellant holding GSTIN 19AAECS4199P1ZE is stated to be in the business of manufacturing and supplying of ball point pens, for which pen tips and balls to be used inside the tips are required in order to make the same tips....

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