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2023 (9) TMI 124 - AUTHORITY FOR ADVANCE RULING, WEST BENGALScope of Advance Ruling application - Exemption under N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 - Composite supply to principal supply of job-work - additional consideration received by the applicant for transporting food grains in the hill areas of Darjeeling - HELD THAT:- In spite of allowing sufficient opportunities of being heard, the applicant is not interested to obtain an advance ruling on the issues raised by him vide application made in FORM GST ARA-01. Moreover, in absence of relevant records which are required to be examined to decide the issue involved in the instant case, this authority is not in a position to give an advance ruling. The application is thus disposed of without pronouncement of any ruling.
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