West Bengal Authority for Advance Ruling 13 November 2020, 12/WBAAR/2020-21 (Whether supply of conservency servises to the Govt. is exempted in SI. 3 of Notification 12/2017 Central Tax (Rate) dated 28/06/2017?)
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India · · · 13-11-2020
WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX 14 Beliaghata Road, Kolkata - 700015 (Constituted under section 96 of the West Bengal Goods and Services Act, 2017) BENCH Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX Mr Parthasarathi Dey, Additional Commissioner, SGST Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West
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