2023 (7) TMI 247 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL

Scope of Advance Ruling authority - Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - Determination of address to be mentioned in the invoice issued by the supplier of the applicant and tax to be charged thereon - applicant can supply goods from Assam to West Bengal or not, and tax to be charged in that event - Procedure to generate e-way bill.

Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - HELD THAT:- Sub-section (1) of section 96 speaks that the Government shall, by notification, constitute an Authority to be known as the West Bengal Authority for Advance Ruling. The said sub-section also makes provision to notify any Authority located in another State to act as the Authority for the State. In exercise of the aforesaid power conferred by sub-section (1) of section 96, the West Bengal Authority for Advance Ruling has been constituted vide Notification No. 1157-F.T dated the 30th day of June, 2017. Further, sub-section (2) of section 1 of the West Bengal Goods and Services Tax Act, 2017 speaks that the Act extends to the whole of the State of West Bengal - though clause (f) of sub-section (2) of section 97 enables the applicant to make the instant application seeking an advance ruling whether the applicant is required to be registered, this authority is not empowered to pronounce any ruling in cases where the question is found to be in respect of registration required to be obtained in a State other than the State of West Bengal.

The subject matter of other questions are found not to be covered under any of the clauses of sub-section (2) of section 97 of the GST Act.