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LAKHLAN AND QURESHI CONSTRUCTION CO.
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Siddharth Ranka
Vipin Khandelwal
Res. Counsel
---

Petitioner / Applicant

LAKHLAN AND QURESHI CONSTRUCTION CO.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Dec 8, 2023
Order No.

RAJ/AAAR/04/2023-24

Citation

2023(12) TAXREPLY 8472
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ORDER

At the outset, we would like to make it clear that the provisions of both Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 are same, barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, in this order, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the corresponding provisions of Rajasthan Goods and Services Tax Act, 2017. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter also referred to as ‘the RGST Act’) by M/s Lakhlan & Qureshi Construction Co., Purani Chungi, Ajmer Road, Jaipur-Rajasthan-302021(hereinafter also referred to as the ‘appellant’) against the Advance Ruling No. RAJ/AAR/2021-22/31 dated 15.12.2021 BRIEF....

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