West Bengal Authority for Advance Ruling 26 June 2023, 12/WBAAR/2022-23 (What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through)

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: Sarthak Saxena, Joint Commissioner, CGST & CX 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