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FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Vikash Agarwal
Res. Counsel
---

Petitioner / Applicant

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Mar 15, 2024
Order No.

RAJ/AAAR/12/2023-24

Citation

2024(3) TAXREPLY 9851
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ORDER

(Proceedings under Section 101 of the Central GST Act. 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset. we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are Pari materia barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act. 2017. The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods &Services Tax Act, 2017 thereinafter also referred to as ‘the RGST Act’) on the portal on 18.11.2022 by the Appellant against AAR. Rajasthan Ruling Order No. RAJ/AAR/2022-23/14 dated 18.10.2022. According to the Appellant. the AAR Order was communicated to them o....

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