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BOARD OF SECONDARY EDUCATION, JAIPUR ROAD, AJMER, RAJASTHAN
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Praful Gupta
Res. Counsel
---

Petitioner / Applicant

BOARD OF SECONDARY EDUCATION, JAIPUR ROAD, AJMER, RAJASTHAN
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Feb 20, 2024
Order No.

RAJ/AAAR/10/2023-24

Citation

2024(2) TAXREPLY 9349
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ORDER

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 15.07.2022 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2022-23/09 dated 17.06.2022. According to the Appellant, the AAR Order was communicated to them through GST portal o....

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