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BHARATIYA RESERVE BANK NOTE MUDRAN PVT LTD
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

RANJANA JHA
SHIKHA C
Pet. Counsel
Ganesh Prabhu Balakumar
Ravikumar B.s
Res. Counsel
---

Petitioner / Applicant

BHARATIYA RESERVE BANK NOTE MUDRAN PVT LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Jul 6, 2022
Order No.

KAR/AAAR/03/2022

Citation

2022(7) TAXREPLY 6065
Original Order
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ORDER

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 arc in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by Bharatiya Reserve Bank Note Mudran Pvt Ltd, Note Mudran Nagar, BRBNMPL Township, KRS Road, Metagalli, Mysuru 570003 (herein after referred to as Appellant) against the Advance Ruling order No. KAR ADRG 06/2022 dated 8th March 2022. Brief Facts of the case: 3. The Appellant is a registered Private Limited Company established by the Re....

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