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TaxReply India Pvt Ltd

KHATWANI SALES AND SERVICES LLP
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Deepak Asrani
Res. Counsel
Na

Petitioner / Applicant

KHATWANI SALES AND SERVICES LLP

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jul 23, 2020
Order No.

13/2020

Citation

2020(7) TAXREPLY 3771

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ORDER

PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. M/s Khatwani Sales And Services LLP(hereinafter referred to as the Applicant) are authorised dealer of KIA for sales & services of vehicles in jabalpur, at 1121/2. PANDIT BHAWANI PRASAD TIWARI COLONY ward no. 32 Jabalpur Madhya Pradesh (482001). The Applicant is having a GST registration with GSTIN 23AAUFK1834E1ZE. 2. The provisions of the CGST Act and MPGST 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 MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE 3.1 The applicat....

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