West Bengal AAR reject's Advance Ruling Application on question of requirement of GST registration in state of Assam:

West Bengal AAR reject's Advance Ruling Application on question of requirement of GST registration in state of Assam The applicant is stated to be engaged in trading business of electrical motors and other connected items. It is submitted by the applicant that Indian Oil Corporation Limited (IOCL, for short) has floated an auction for dismantling and disposal of LPG storage. The terms and conditions of the auction requires the applicant to dismantle the storage tanks at the site of IOCL in the state of Assam and to take delivery from the site. In the backdrop of aforesaid activities, the applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (i) The applicant is registered in West Bengal. If it buys goods at Guwahati, can it sell the material directly in Assam without taking GST registration in Assam. If yes, then does the applicant need to charge 18% IGST or the applicant has to charge 9% CGST and 9% SGST? (ii) The applicant would be buying or availing some services locally at site. The supplier of the applicant will raise the invoice at which address i.e. at Kolkata address or at IOCL address. The supplier will charge them IGST or CGST and SGST. (iii) Can the applicant sell the materials directly to a furnace mill in Durgapur, West Bengal? If yes then what do the applicant need to charge in invoice-IGST or CGST and SGST? (iv) In all the cases cited above, what will be the procedure to generate E- waybills? However, the Advance Ruling Application was rejected by the Authority citing the following reasons:

• Determination of address to be mentioned in the invoice issued by the supplier of the applicant and tax to be charged thereon;
• Whether the applicant can supply goods from Assam to West Bengal and tax to be charged in that event;
• Procedure to generate e-way bill.

The Advance Ruling Application was rejected as aforesaid issues are found not to be covered under any of the clauses of subsection (2) of section 97 of the GST Act. For Official Ruling Download PDF Given Below: