^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

TOPLINK MOTORCAR PRIVATE LIMITED
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

BRAJESH KUMAR SINGH
JOYJIT BANIK

Pet. Counsel

Jay Krishna Sharma

Res. Counsel

Mayur Khaitan

Petitioner / Applicant	TOPLINK MOTORCAR PRIVATE LIMITED
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	West Bengal
Date	Jun 30, 2022
Order No.	Case Number 04 of 2022 Order Number 03/WBAAR/2022-23
Citation	2022(6) TAXREPLY 6008
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

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 is an authorized dealer of Hyundai Motor India Limited for supply of different ranges of motor vehicles and also carries on business activities as an authorized service station. It is submitted by the applicant that he purchases vehicles against tax invoices which are reflected in his books of accounts as capital assets and are....