Sumitabha Ray, In re - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2019 TaxPub(GST) 0982 (AAR-WB) : (2019) 090 ITPJ (G) 0945 IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BENCH SUSMITA BHATTACHARYA & PARTHASARATHI DEY, MEMBER Sumitabha Ray, In re Case No. 33 of 2019 & Order No. 27/WBAAR/2019-20 23 September, 2019 Applicant's Representative by: Sumitabha Ray, Proprietor PREAMBLE A person within the ambit of section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services 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 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. Admissibility of the Application 1.1 The Applicant has entered into contracts with the Government of Tamilnadu and the Government of Mizoram for providing services as a Financial Management Specialist and Institutional Development Specialist, respectively. He seeks a ruling on whether exemption in terms of Sl. No. 3 of Notification No. 9/2017--Integrated Tax (Rate), dated 28-6-2017, as amended from time to time (hereinafter referred to as 'the Exemption Notification'), is available on such services. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(GST) 0982 (AAR-WB) : (2019) 090 ITPJ (G) 0945

IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BENCH

SUSMITA BHATTACHARYA & PARTHASARATHI DEY, MEMBER

Sumitabha Ray, In re

Case No. 33 of 2019 & Order No. 27/WBAAR/2019-20

23 September, 2019

Applicant's Representative by: Sumitabha Ray, Proprietor

PREAMBLE

A person within the ambit of section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services 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 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. Admissibility of the Application

1.1 The Applicant has entered into contracts with the Government of Tamilnadu and the Government of Mizoram for providing services as a Financial Management Specialist and Institutional Development Specialist, respectively. He seeks a ruling on whether exemption in terms of Sl. No. 3 of Notification No. 9/2017--Integrated Tax (Rate), dated 28-6-2017, as amended from time to time (hereinafter referred to as 'the Exemption Notification'), is available on such services.