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ADANI WILMAR LIMITED
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
S. Krishnan
Res. Counsel
---

Petitioner / Applicant

ADANI WILMAR LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Dec 27, 2021
Order No.

20/2021

Citation

2021(12) TAXREPLY 5224
Original Order
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ORDER

1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s ADANI WILMAR LIMITED (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE 3.1 M/s Adani Wilmar Limited (the applicant), is a person registered under the provisions of CGST Act (the Act) and MP GST Act read with section 20(v) of IGST Act, vide GSTIN: 23AABCA8056G1ZX, having principal place of business....

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