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GIRIRAJ RENEWABLES PRIVATE LTD
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

A.K.JYOTISHI
M.S.SRIKAR
Pet. Counsel
Mallaha Rao
Res. Counsel
Na

Petitioner / Applicant

GIRIRAJ RENEWABLES PRIVATE LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Sep 5, 2018
Order No.

KAR/AAAR/02/2018-19

Citation

2018(9) TAXREPLY 218
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ORDER

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act. 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) 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 corresponding similar provisions under the KGST Act. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the KGST Act, 2017 by M/s. Giriraj Renewables Private Ltd (hereinafter referred to as ‘Appellant’) against the Advance Ruling No KAR ADRG 01/2018 dated 21-03-2018 pronounced by the Karnataka Authority for Advance Ruling. Brief facts of the case: 1. The Appellant is registered under GST with GSTIN No.29AACCE0525D1Z4 and is eng....

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