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ABBOTT HEALTHCARE PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
THIRUVANANTHAPURAM ZONE
RATHAN U. KELKAR
Pet. Counsel
V. Sridharan
Res. Counsel
---

Petitioner / Applicant

ABBOTT HEALTHCARE PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Jan 28, 2022
Order No.

ORDER No. AAR/19/2021

Citation

2022(1) TAXREPLY 5593
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ORDER

1. The appeal stands filed under section 100(1) of the GST Act, 2017, by M/s. Abbott Healthcare private Limited, XXI / 457 A1 & B, Vailathil Road, Poojari Valavu, Kalamassery, Ernakulam 683104, bearing GSTIN 32AAACK3935D1Z1 (hereinafter also referred as the appellant) against the Advance ruling Order No; KER/97/2021 dated 07-05-2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act. Rules and the notifications issued there under 3. Brief facts of the case: 3.1. The Appellant is a company incorporated under the Companies Act,....

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