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ALURI KRISHNA PRASAD
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

SANJAY PANT
M.GIRIJA SHANKAR
Pet. Counsel
Siri Reddy
Res. Counsel
---

Petitioner / Applicant

ALURI KRISHNA PRASAD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Dec 19, 2022
Order No.

AAAR/AP/06(GST)/2022

Citation

2022(12) TAXREPLY 6850
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ORDER

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and APGST Act”] by M/s. Aluri Krishna Prasad (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No. 18/AP/GST/2020 dated 15.06.2020 issued by Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: The appellant,-M/s. Aluri Krishna Prasad, in the present appeal ....

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