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DAULATRAM ENGINEERING SERVICES PVT. LIMITED
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Yogesh Chourasia
Res. Counsel
---

Petitioner / Applicant

DAULATRAM ENGINEERING SERVICES PVT. LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Feb 8, 2022
Order No.

02/2022

Citation

2022(2) TAXREPLY 6113

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ORDER

(Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s DAULAT RAM ENGINEERING SERVICES PVT LIMITED, MANDIDEEP (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE AND SUBMISSION OF THE APPLLICANT ARE AS UNDER:- 3.1 T....

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