Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

APAR INDUSTRIES LIMITED
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Amal Dave
Res. Counsel
---

Petitioner / Applicant

APAR INDUSTRIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jul 12, 2022
Order No.

GUJ/GAAAR/APPEAL/2022/14

Citation

2022(7) TAXREPLY 6074
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act. 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Apar Industries Ltd. (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/02/2021 dated 20.01.2021. 3. The appellant has submitted that they are manufacturer and supplier of various goods such as Power/Electric cables, House wire cables, Marine/pressure tight cable....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
30
May
S
M
T
W
T
F
S