Singha Baheni Industries

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:

Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX Mr Joyjit Banik, Senior Joint Commissioner, SGST

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 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 thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018.

Name of the applicant	Singha Baheni Industries
Address	35, Kali Banerjee Lane, Ground Floor, Howrah-711101
GSTIN	19AASFS4206L1ZM
Case Number	WBAAR 13 of 2022
ARN	AD190522008052K
Date of application	May23, 2022
Jurisdictional Authority (State)	Howrah Charge
Jurisdictional Authority (Central)	BallyI Division, Howrah Commissionerate
Order number and date	11/WBAAR/2022-23 dated 21.10.2022
Applicant’s representative heard	Mr. Sujit Polley, Authorized Representative