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TaxReply India Pvt Ltd

ARG ELECTRICALS PVT. LTD.
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

PRAMOD KUMAR SINGH
ABHISHEK BHAGOTIA
Pet. Counsel
Sanjay Kumar Rathi
Res. Counsel
Na

Petitioner / Applicant

ARG ELECTRICALS PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Sep 3, 2020
Order No.

RAJ/AAAR/02/2020-21

Citation

2020(9) TAXREPLY 3860
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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 would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan GST Act, 2017(hereinafter also referred to as ‘the GST Act’) by M/s. ARG Electricals Pvt. Ltd. 125 Pratap Nagar, Dungarpur Rajasthan,-314001 (hereinafter also referred to as ‘the Appellant’) against the Advance Ruling No. RAJ/AAR/2020-21/04, dated 18.05.2020. Brief Facts of the case....

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