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TaxReply India Pvt Ltd

HITECH PRINT SYSTEMS LIMITED
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
A. SYAM SUNDAR
Pet. Counsel
R. Narasimhamurthy
Res. Counsel
---

Petitioner / Applicant

HITECH PRINT SYSTEMS LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Dec 15, 2020
Order No.

24/AP/GST/2020

Citation

2020(12) TAXREPLY 4572

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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. 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 M/s. Hitech Print Systems Limited (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Hitech P....

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