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JAYSHANKAR GRAMIN AND ADIVASI VIKAS SANSTHA
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

ASHOK KUMAR MEHTA
RAJEEV KUMAR MITAL
Pet. Counsel
Durgesh Kalantri
Res. Counsel
---

Petitioner / Applicant

JAYSHANKAR GRAMIN AND ADIVASI VIKAS SANSTHA
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Sep 21, 2022
Order No.

MAH/AAAR/AM-RM/09/2022-23

Citation

2022(9) TAXREPLY 6437
Original Order
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ORDER

1. 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. 2. 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 “CGST Act” and “MGST Act”] by M/s. Jayshankar Gramin and Adivasi Vikas Sanstha, 1st Floor, Madhav Parvati Complex, Veer Savarkar Marg, Sangamner, Ahmednagar-422605 (“hereinafter referred to as “the Appellant”) against the Advance Ruling No. GST-ARA-97/2019-20/B-91 dated 10.11.2021, pronounced by the Maharashtra Authority for Advance Ruling (hereinafter referred to as “MAAR”). BRIEF FACTS OF THE CASE 3.1 The ....

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