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TaxReply India Pvt Ltd

VESUVIUS INDIA LTD
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHASARATHI DEY
Pet. Counsel
Soumitra Gooptu
Sohrab Bararia
Res. Counsel
Na

Petitioner / Applicant

VESUVIUS INDIA LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Jul 20, 2018
Order No.

13/WBAAR/2018-19

Citation

2018(7) TAXREPLY 135

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ORDER

1. The Applicant, stated to be a supplier of end to end system solutions for controlled casting of iron and steel which includes supply of refractory components and associated services. The Applicant now intends to offer a new supply, namely Contract Management System (hereinafter referred to as “CMS”), and is seeking a Ruling on whether the activity proposed to be undertaken as CMS will result in supply of goods or services within the meaning of that term under the CGST/WBGST Acts, 2017 (hereinafter referred to as “the GST Act”), and the time of supply when so determined. Advance Ruling is admissible on this question under Section 97(2) clauses (c) and (g) of the CGST/WBGST Acts, 2017. The Applicant further submits that the questions raised are 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, ther....

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