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TaxReply India Pvt Ltd

BANSAL INDUSTRIES,
(Appellate Authority for Advance Ruling, Punjab)

Hon'ble Judges:

RAJESH PURI
KAMAL KISHOR YADAV
Pet. Counsel
Rishab Singla
Res. Counsel
---

Petitioner / Applicant

BANSAL INDUSTRIES,
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Punjab

Date Mar 20, 2023
Order No.

Order No. 03/AAAR/2023

Citation

2023(3) TAXREPLY 7424
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ORDER

PROCEEDINGS At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Punjab Goods and Services Tax Act, 2017, (hereinafter referred to as, “CGST Act” and “PGST 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 corresponding similar provisions under the PGST Act. A. Facts of the Case: M/s. Bansal Industries, as detailed in the table above and hereinafter referred to as ‘appellant’ is a partnership firm engaged in the business of ginning and pressing of cotton as well as crushing of oil seeds (Cotton Seeds obtained in the ginning of raw cotton (narma)). The appellant had requested an advance ruling seeking to know whether Purchase of raw cotton from Kacha Arhtiya, who is a registered taxpayer, constitutes a purchase from agricul....

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