West Bengal Agro Industries Corpn Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 67 (AAR-WB) : (2023) 109 ITPJ (G) 0707 IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BRAJESH KUMAR SINGH, & JOYJIT BANIK, MEMBER In re West Bengal Agro Industries Corpn. Ltd., Case Number WBAAR 15 of 2022 Order No. 15/WBAAR/2022-23 22 December, 2022 Applicants by: Subhasish Chowdhury, Authorized Representative Mr Somnath Biswas, 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 is a Government Undertaking under the administrative control of Water Resources Investigation & Development Department, Government of West Bengal. The commercial operations carried out by the applicant are mainly entrusted with three operating divisions namely (i) Project Division, (ii) Agronomy Division and (iii) Agri Engineering Division. 1.3 It is submitted by the applicant that the Agri Engineering Division undertakes civil works as Executive Agency or Project Implementing Agency entrusted by various Administrative Departments of Government of West Bengal in the development of rural infrastructure like road, bridge, building etc. under the scheme of MPLAD, BADP, BEUP, RKVY, BCW, RIDF etc and the applicant accordingly gets the work done by different suppliers/contractors. 1.4 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: (a) Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as a Project Implementing Agency? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 67 (AAR-WB) : (2023) 109 ITPJ (G) 0707

IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL

BRAJESH KUMAR SINGH, & JOYJIT BANIK, MEMBER

In re West Bengal Agro Industries Corpn. Ltd.,

Case Number WBAAR 15 of 2022 Order No. 15/WBAAR/2022-23

22 December, 2022

Applicants by: Subhasish Chowdhury, Authorized Representative Mr Somnath Biswas, 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 is a Government Undertaking under the administrative control of Water Resources Investigation & Development Department, Government of West Bengal. The commercial operations carried out by the applicant are mainly entrusted with three operating divisions namely

(i) Project Division,

(ii) Agronomy Division and

(iii) Agri Engineering Division.

1.3 It is submitted by the applicant that the Agri Engineering Division undertakes civil works as Executive Agency or Project Implementing Agency entrusted by various Administrative Departments of Government of West Bengal in the development of rural infrastructure like road, bridge, building etc. under the scheme of MPLAD, BADP, BEUP, RKVY, BCW, RIDF etc and the applicant accordingly gets the work done by different suppliers/contractors.

1.4 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:

(a) Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as a Project Implementing Agency?