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CONTINENTAL ENGINEERING CORPORATION
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
A. SYAM SUNDAR

Pet. Counsel

Rajat Mohan

Res. Counsel

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Petitioner / Applicant	CONTINENTAL ENGINEERING CORPORATION
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Andhra Pradesh
Date	Jan 18, 2021
Order No.	06/AP/GST/2021
Citation	2021(1) TAXREPLY 4559
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Section 98

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ORDER
(Under sub-section (2) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (2) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are 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 APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 hereinafter referred to CGST Act and APGST Act respectively) by M/s. Continental Engineering Corporation, Andhra Pradesh (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the ....