<p>Write your contWEST 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 Act, 2017) BENCH Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX Mr Parthasarathi Dey, Senior Joint Commissioner, SGST Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West BengalAppellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services 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.ent here...</p>
AAR – Accommodation in hotels – The Applicant, if arranges for clients only accommodation in hotels, is supplying a service classifiable under SAC 998552. Golden Vacations Tours & Travels [23-9-2019] (AAR-WB) (2020) 64 TLD 51...
