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HINDUSTAN ZINC LIMITED
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHIPAL SINGH
MAHESH KUMAR GOWLA
Pet. Counsel
Tejus Pathak
Saurabh Dugar
Res. Counsel
---

Petitioner / Applicant

HINDUSTAN ZINC LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jan 3, 2025
Order No.

RAJ/AAR/2024-25/24

Citation

2025(1) TAXREPLY 12500

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ORDER

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act 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 same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. The issue raised by M/s HINDUSTAN ZINC LIMITED, YASHAD BHAWAN, 2nd Floor, UDAIPUR-313004, Rajasthan (hereinafter “the applicant”) is fit to pronounce advance ruling a....

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