9911796707
TMI Blog2023 (9) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... st Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling and the milling process is done at the place of business of the applicant, he has to transport the food grains owned by the State Govt. (Foods & Supplies Department) from the Food Corporation of India ('FCl') warehouse to his place of business where milling process is carried out. To transport the food grains in the hilly areas of Darjeeling, the applicant has to incur additional cost which is compensated by the State Govt. (Food & Supplies Department) by way of additional consideration on kilometre basis specified as per the agreement. 1.5 The applicant has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking advance ruling on the following issues: * Whether additional con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the State Govt. requires. The packing material is also supplied by the applicant. 1.6.2 As the place of business of the applicant is located in the hilly areas of Darjeeling, the applicant has to bear additional cost towards transportation of wheat to the Mill and subsequent delivery of fortified flour/atta to the warehouse of the FCI. Such additional cost is compensated by the State Government by way of allowing a rebate which is calculated based on the distance between the Mill and the warehouse. For example, rate of transport rebate is allowed at Rs. 24 per Qtl for any distance up to 1st 10 km and thereafter the rebate varies according to the different distance slabs. Such additional cost of transportation rebate, however, is adjuste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as a 'composite supply' to the principal supply of job work service and is considered as a separate supply of transportation service, even then the additional consideration received by the applicant shall be exempted under Serial. No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 since the applicant uses its own vehicle to transport food grains and does not issue any consignment note for the same. The applicant, therefore, cannot be regarded as a 'goods transport agency'. 1.6.5 The applicant submits that even he is considered as a 'goods transport agency', transportation of food grain as undertaken by him shall be exempted vide Serial. No. 21 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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