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TaxReply India Pvt Ltd

KARAIKAL PORT PRIVATE LIMITED
(Authority for Advance Ruling, Puducherry)

Hon'ble Judges:

N. RAMKUMAR
S. MANICKADEEPAN
Pet. Counsel
P. Balaj
Res. Counsel
Na

Petitioner / Applicant

KARAIKAL PORT PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Puducherry

Date Nov 18, 2020
Order No.

02/Puducherry-AAR/2020-21

Citation

2020(11) TAXREPLY 4013
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ORDER

Subject: GST Act,2017-Advance Ruling U/s. 98 on 'Whether exemption provided in SI.No.54(e) under Heading 9986 of GST Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 while rendering services such as loading, unloading, packing, storage or warehousing of imported agricultural products including wheat, to any importer or trader.' We would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 (“CGST Act”) and the Puducherry Goods and Services Tax Act, 2017 (“PGST 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 PGST Act. 2. M/s. Karaikal Port Private Limited, P.B.No. 32, Keezhavanjore Village, T.R. Pattinam, Karaikal. (hereinafter referred to as the 'Applicant') registered under GST having GSTN 34AACCK8122E1ZW are provid....

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