West Bengal Authority for Advance Ruling 30 July 2021, 05/WBAAR/2021-22 (Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump)

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 Tax Act, 2017) BENCH Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX Mr Joyjit Banik, Senior Joint Commissioner, SGST Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or