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BHARAT DYNAMICS LIMITED
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

SURESH KISHNANI
S. RAVI SHANKAR NARAYAN
Pet. Counsel
Krupasindu Satpathy
Sivarajan Kalyanaraman
Res. Counsel
---

Petitioner / Applicant

BHARAT DYNAMICS LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Jan 20, 2022
Order No.

AAAR/AP/01(GST)/2022

Citation

2022(1) TAXREPLY 5383
Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 I hereinafter referred to as “the CGST Act and APGST Act”] by M/s. Bharat Dynamics Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No.11/AP/GST/2021 dated 10.02.2021 issued by the Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: 1.1 The appellant, M/s Bharat Dynamics Limited (BDL), a Government of India Enterprise under the Ministry of Defence is a manufacturing base for guided missiles and allied ....

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