TMI Blog2023 (9) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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. - DR. TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Present for Applicant : None Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the food grains owned by the State Govt. (Food Supplies Department) for crushing and processing it into flour. The applicant transports the flour (atta) packed in the manner as the state Govt. requires by fortifying the crushed grain to the distributor for distribution through the Public Distribution System (PDS) by the State Govt. (Foods Supplies Department). 1.3 The applicant receives a fixed monetary consideration for the above service provided to the State Government in form of Crushing Charges, Fortification Cost, Packing Charges, Transportation Handling Charges and also non-cash consideration of gunny bags on per quintal basis. 1.4 Further, as the applicant is located in the hilly areas of Darjeeling and the milling process is done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the applicant with the application may be summarized as under: 1.6.1 The applicant has entered into an agreement with the Food and Supplies Department, Government of West Bengal for supply of fortified atta. To carry out the aforesaid activities, the applicant provides job work services by way of milling of wheat into wheat flour along with fortification, to the State Government for distribution of such wheat flour under Public Distribution System. The applicant transports whole, unpolished wheat owned by Food Supplies Department, Govt. of West Bengal to his place of business for crushing and processing into flour and thereafter returns the fortified flour packed in the manner as the State Govt. requires. The packing material is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the applicant. 1.6.4 The applicant further draws attention to Serial. No. 18 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 which reads as follows: Services by way of transportation of goods- (a) by road except the service of (i) goods transportation agency; (ii) a courier agency (b) by inland waterways goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called The applicant has expressed his view that if the additional consideration received by the applicant for transporting food grains in the hilly areas of Darjeeling is not considered as a composite supply to the principal supply of job work service and is considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t date of hearing was scheduled on 03.07.2023. But, none appeared on behalf of the applicant on the appointed date. The applicant was allowed further opportunity to appear on 13.07.2023. However, neither the applicant nor his authorised representative could turn up on the date fixed for hearing. 1.8 We are therefore of the view 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. 1.9 The application is thus dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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