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JABALPUR ENTERTAINMENT COMPLEXES P. LTD
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Nikhilesh Mishra
Vishal Shreevastav
Res. Counsel
Na

Petitioner / Applicant

JABALPUR ENTERTAINMENT COMPLEXES P. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Aug 27, 2018
Order No.

12/2018

Citation

2018(8) TAXREPLY 224
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and Madhya 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 MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S. JABALPUR ENTERTAINMENT COMPLEXES P. Ltd., (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST 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 MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 M/s.....

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