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TaxReply India Pvt Ltd

HEALERSARK RESOURCES PVT. LTD.
(Appellate Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

M.V.S. CHOUDARY
THIRU. K. PHANINDRA REDDY
Pet. Counsel
Viral Khandhar
Res. Counsel
---

Petitioner / Applicant

HEALERSARK RESOURCES PVT. LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Tamilnadu

Date Feb 11, 2022
Order No.

TN/AAAR/03/2022(AR) A.R. Appeal No. 14/2021/AAAR

Citation

2022(2) TAXREPLY 5594

Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The subject reference is made under Section 98(5) of the Tamilnadu Goods & Services Tax Act, 2017 /Central Goods & Services Tax Act 2017 by the Members of Advance Ruling Authority in respect of M/s Healersark Resources Private Limited (hereinafter referred to as Appellant'). The Reference is made vide the Order No. 37/ARA/2021 dated 21.10.2021 of the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2. The applicant has stated that they are into the business of hospitality....

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