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KARMA BUILDCON
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Jigna Shah
Res. Counsel
---

Petitioner / Applicant

KARMA BUILDCON
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Mar 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/08

Citation

2021(3) TAXREPLY 5341
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ORDER

At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the SGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and SGST Act, 2017) by M/s. Jayant Snacks and Beverages (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/33/2020 dated 08.07.2020. 3. The appellant has raised the following questions for advance ruling in the application for Advance Ruling filed by it. 1. What will be the value of supply for the transaction of sale of residential/ comme....

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