West Bengal Authority for Advance Ruling 13 January 2023, 21/WBAAR/2022-23 (Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for)

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