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CMS INFO SYSTEMS LTD
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
Manasi Patil
Res. Counsel
Na

Petitioner / Applicant

CMS INFO SYSTEMS LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Aug 6, 2018
Order No.

MAH/AAAR/SS-RJ/04/2018-19

Citation

2018(8) TAXREPLY 144
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ORDER

PROCEEDING (under section 101 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Service Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further, the CGST Act, 2017 and MGST Act, 2017, sometimes, shall also be referred as GST Act. M/s CMS Info Systems Limited (herein after referred to as the “Appellant”) had filed application for advance ruling under the provision of Section 97(1) of the CGST Act, 2017. However, the members of the Advance Ruling Authority differed in their opinion in deciding one of the two issues/questions raised by the applicant before them. Accordingly, the said issue, which remain undecided by the Authority for Advance Rulin....

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