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L&T HYDROCARBON ENGINEERING LIMITED
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR
Pet. Counsel
Rohit Jain
Rahul Khurana
Res. Counsel
---

Petitioner / Applicant

L&T HYDROCARBON ENGINEERING LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Sep 13, 2023
Order No.

RAJ/AAAR/APP/09/2021-22

Citation

2023(9) TAXREPLY 9347
Original Order
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ORDER

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under Section 100 of the Central Goods & Services Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 19.10.2021 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2021-22/18 dated 13.09.2021. As per the Appellant, the Order of the AAR was communicated to them on 21.09.2021. B....

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