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BOARD OF SECONDARY EDUCATION RAJASTHAN
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

VIKAS KUMAR JEPH
M. . KAVIA
Pet. Counsel
Praful Gupta
Res. Counsel
---

Petitioner / Applicant

BOARD OF SECONDARY EDUCATION RAJASTHAN
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jun 17, 2022
Order No.

RAJ/AAR/2022-23/09

Citation

2022(6) TAXREPLY 6142
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 RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. The issue raised by M/s Board of Secondary Education Rajasthan, Jaipur Road, Ajmer-305001, Rajasthan - (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b) & (e) given as under: (b) applicability of a notification issued under the provisions of this Act; (e) Determination of the liability to pay tax on any goods or services or both. A. SUBMISSION AND INTERPRETATION OF THE APPLICA....

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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).