West Bengal Authority for Advance Ruling 18 August 2022, 08/WBAAR/2022-23 (Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public)

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) Members present: Mr Brajesh Kumar Singh, 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