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BEEUP SKILLS FOUNDATION
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D. K. SRINIVAS
RAJEEV KUMAR MITAL
Pet. Counsel
Arun Jain
Res. Counsel
---

Petitioner / Applicant

BEEUP SKILLS FOUNDATION

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date May 12, 2023
Order No.

MAH/AAAR/DS-RM/01/2023-24

Citation

2023(5) TAXREPLY 7519

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ORDER

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and Section 101 of the Maharashtra Goods and Services Tax Act, 2017) At the outset. we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Maharashtra 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 could also mean a reference to the same provisions under Maharashtra GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter referred to as ‘the CGST Act’) read with Section 100 of the Maharashtra GST Act, 2017 (hereinafter referred to as the ‘MGST Act’) by M/s. Beep Skills Foundation a Not-for-Profit company registered under Section 8 of the Companies Act, 2013, having its registered office at A-1. Miner Apartments, 1st Floor, Plot No. 83. Law College Road....

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