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DEERAJ GOYAL
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
A. SYAM SUNDAR
Pet. Counsel
Deeraj Goyal
Res. Counsel
---

Petitioner / Applicant

DEERAJ GOYAL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Jan 18, 2021
Order No.

08/AP/GST/2021

Citation

2021(1) TAXREPLY 4557
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ORDER

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) 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 an unregistered applicant, M/s. Deeraj Goyal (hereinafter referred to as applicant). 3. Brief Facts of the case: The applicant acts as intermediary between truck owners and g....

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