West Bengal Authority for Advance Ruling 10 September 2024, 07/WBAAR/2024-25 (Whether the applicant who is engaged in purchasing used old / second hand gold jewellery from unregistered persons and subsequently supplies it in the form of new finished product to)

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: Dr Tanisha Dutta, Joint Commissioner, CGST & CX Joyjit Banik, Additional Commissioner, SGST Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or