Case Study Name:  AAR AUTHORITY – WEST BENGAL

Case Study Name:  AAR AUTHORITY – WEST BENGAL ORDER DATE : 13-07-2023Background:Aryan Flour Mills (P.) Ltd. (the applicant) provides services to the Food and Supplies Department of the West Bengal State Government. These services include milling whole wheat grains provided by the State Government, fortifying the resultant flour (atta), and packing it for distribution under the Public Distribution System (PDS). Key Rulings: Exemption Eligibility (Notification No. 12/2017-Central Tax (Rate)): The Authority for Advance Rulings (AAR) of West Bengal considered whether this composite supply...

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