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KANSAI NEROLAC PAINTS LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

KANSAI NEROLAC PAINTS LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Aug 3, 2018
Order No.

MAH/AAAR/SS-RJ/03/2018-19

Citation

2018(8) TAXREPLY 134
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ORDER

PROCEEDINGS (Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 Kansai Nerolac Paints Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-18/2017-18/B25 dated 5 April, 2018. BRIEF FACTS OF THE CASE A. M/s Kansai Nerolac Paints Limited are engaged in business of manufacture of paints and engaged in ....

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