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KRITI INDUSTRIES (INDIA) LIMITED
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Ashutosh Upadhyay
Res. Counsel
---

Petitioner / Applicant

KRITI INDUSTRIES (INDIA) LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Sep 1, 2021
Order No.

Rectification Order No. 11/2021

Citation

2021(9) TAXREPLY 5155
Original Order
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ORDER

1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s KRITI INDUSTRIES (INDIA) LIMITED. Brilliant Sapphire. 801-804, 8th Floor, Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Indore. MP 452010 (hereinafter referred to as the Applicant). registered under the Goods & Services Tax and GST number is 23AAACK7078B1ZU 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 he mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - (i) M/s. KRITI INDUSTRIES (INDIA) LIMITED. Bril....

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