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KALAGARLA SURYANARAYANA SON
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
M. SREEKANTH
Pet. Counsel
K.s.n. Gupta
Res. Counsel
Na

Petitioner / Applicant

KALAGARLA SURYANARAYANA SON
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Dec 10, 2019
Order No.

AAR No.30/AP/GST/2019

Citation

2019(12) TAXREPLY 2677
Original Order
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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 Kalagarla Suryanarayana Son, (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....

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