West Bengal Authority for Advance Ruling 29 March 2022, 23/WBAAR/2021-22 (Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether output tax is chargeable on the total consideration received by the applicant or)

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 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 Act, 2017 or