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ADDITIONAL COMMISSIONER, CGST & CE/ST & OTHERS
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Jasveer Khichar
Res. Counsel
Sanjay Jhanwar

Petitioner / Applicant

ADDITIONAL COMMISSIONER, CGST & CE/ST & OTHERS
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Nov 22, 2023
Order No.

RAJ/AAAR/02/2023-24

Citation

2023(11) TAXREPLY 9025
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ORDER

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we note that the provisions of both the Central Goods and Servies Tax Act, 2017 and the Rajasthan Goods and Services Tax Act 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made of such dissimilar provisions, a reference to the Central GST Act, 2017 should be treated as a reference to the corresponding provisions under the Rajasthan GST Act. 2017. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter also referred to as ‘the RGST Act’) by the Additional Commissioner, CGST & Central Excise Service Tax. Commissionerate. Udaipur (hereinafter also referred to as ‘the appellant’) against letter No. ....

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