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K. PAZHANAN, M/S. S.D. CHIPS
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
THIRUVANANTHAPURAM ZONE
RATHAN U. KELKAR
Pet. Counsel
Seshadri Nadan
Res. Counsel
---

Petitioner / Applicant

K. PAZHANAN, M/S. S.D. CHIPS
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Dec 14, 2021
Order No.

Order No. AAR/18/2021

Citation

2021(12) TAXREPLY 5584
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ORDER

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by K. PAZHANAN, M/s.S.D. CHIPS having a registered office at 23/92-1, Kallikkad, Pallippuram, Palakkad - 678006, bearing GSTIN 32DHFPP8506K1Z3 (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 112/2021 dtd.26/05/2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under 3. Brief facts of the case: 3.1. The appellant is engaged in busines....

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