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IL & FS EDUCATION & TECHNOLOGY SERVICES LTD.
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
Kalpesh Shah
Res. Counsel
Ramesh Shendge

Petitioner / Applicant

IL & FS EDUCATION & TECHNOLOGY SERVICES LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Feb 4, 2019
Order No.

MAH/AAAR/SS-RJ/18/2018-19

Citation

2019(2) TAXREPLY 572
Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S. IL&FS Education and Technology Services Ltd. (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-48/2017-18/B-55 dated 25.06.2018 = 2018 (10) TMI 683 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA. BRIEF FACTS OF THE CASE A. IL&FS Education and Technology Services Ltd. (“Appellant”) is a public limited company incorporated in India and registered under t....

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