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ARPIJAY FABRICATORS PVT. LTD.
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Krishan Garg
Praveen Gupta
K.soni
Res. Counsel
Na

Petitioner / Applicant

ARPIJAY FABRICATORS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jun 30, 2018
Order No.

04/2018

Citation

2018(6) TAXREPLY 128
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ORDER

1. At the outset we would like to make it clear the provisions of both the CGST Act, 2017 and the MPGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such similar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the MPGST Act, 2017. 2. BRIEF FACTS OF THE CASE: 2.1 M/s. Arpijay Fabricators Private Limited (hereinafter referred to as ‘the Applicant’), having their registered office at 6, Manoramaganj, Indore and works at Plot No.506, 507, 508-A, 509 Sector III, Industrial Area, Pithampur District-Dhar (M.P.) are registered with the GSTN holding GSTIN 23AAECS9992C1Z5. 2.2 The Applicant is engaged in building bodies of various vehicles over the chasis provided by their principal on job work basis. During the course of carrying out the process of body building, the Applicant are consuming their own material. The Applicant have contended that as per the....

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