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TaxReply India Pvt Ltd

DABUR INDIA LTD.
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJEEV TANDON
AMRITA SONI
Pet. Counsel
Atul Gupta
Padmesh Dubey
Naveen Goyal
Res. Counsel
Na

Petitioner / Applicant

DABUR INDIA LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Aug 19, 2019
Order No.

8/AAAR/19/8/2019

Citation

2019(8) TAXREPLY 1230

Original Order
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ORDER

ORDER The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act' and the ‘UPGST Act', respectively) by M/s. Dabur India Ltd., Khasra Nos. 2834, 2835, 2836, Amka Road, Dhoom Manikpur, off  NH-91, Dadri, Gautam Buddha Nagar, U.P.-203207 (hereinafter referred to as the "Applicant") against the Advance Ruling Order No. 25, dated 20-2-2019 by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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 UPGST Act and vice versa. Brief facts of the case 1.  M/s. Dabur India Ltd., Khasra Nos. 2834, 2....

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