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ADITYA BIRLA RETAIL LTD.
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
Anay Banhatti
Supreme Kothari
Res. Counsel
Na

Petitioner / Applicant

ADITYA BIRLA RETAIL LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Aug 7, 2018
Order No.

MAH/AAAR/SS-RJ/05/2018-19

Citation

2018(8) TAXREPLY 146
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ORDER

PROCEEDING (Under Section 101 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Service Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s Aditya Birla Retail Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-13/2017/B dtd.23.03.2018. BRIEF FACTS OF THE CASE A. Aditya Birla Retail Limited (‘the Appellant’) is inter alia engaged in the processing and/or tra....

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