Purple Distributors (P) Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 59 (AAR-WB) : (2023) 109 ITPJ (G) 0709 AUTHORITY FOR ADVANCE RULING, WEST BENGAL BRAJESH KUMAR SINGH, AND MR JOYJIT BANIK, MEMBER In re Purple Distributors (P). Ltd., WBAAR 18 of 2022 Order No. 17/WBAAR/2022-23 22 December, 2022 Applicants by: Mr. Shubham Khaitan, C.A, Authorized Representative Nishant Baid, C.A. Authorized Representative ORDER *Preamble* A person within the ambit of section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 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, on being awarded a sub-contract from M/s. Patil Rail Infrastructure Pvt. Ltd., undertakes the work of conversion of Short Welded Rails (SWR) to Long Welded Rails (LWR) by Flash Butt Welding process on the tracks running from Furkating (FKG)-Jorhat (JTTN)-Mariani (MXN), in the state of Assam. The work also includes supply of all assistance of labour for welding of rail joints. 1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 59 (AAR-WB) : (2023) 109 ITPJ (G) 0709

AUTHORITY FOR ADVANCE RULING, WEST BENGAL

BRAJESH KUMAR SINGH, AND MR JOYJIT BANIK, MEMBER

In re Purple Distributors (P). Ltd.,

WBAAR 18 of 2022 Order No. 17/WBAAR/2022-23

22 December, 2022

Applicants by: Mr. Shubham Khaitan, C.A, Authorized Representative Nishant Baid, C.A. Authorized Representative

ORDER

Preamble

A person within the ambit of section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to section 100 (2) of the GST Act.

Every such appeal shall be filed in accordance with section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018.

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, on being awarded a sub-contract from M/s. Patil Rail Infrastructure Pvt. Ltd., undertakes the work of conversion of Short Welded Rails (SWR) to Long Welded Rails (LWR) by Flash Butt Welding process on the tracks running from Furkating (FKG)-Jorhat (JTTN)-Mariani (MXN), in the state of Assam. The work also includes supply of all assistance of labour for welding of rail joints.

1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: