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LUCKNOW PRODUCERS COOPRATIVE MILK UNION LTD.
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AJAY DIXIT
MINISTHY S
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

LUCKNOW PRODUCERS COOPRATIVE MILK UNION LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Sep 29, 2021
Order No.

UP/AAAR/18/2021

Citation

2021(9) TAXREPLY 5375

Original Order
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ORDER

The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Lucknow Producers Cooprative Milk Union Ltd, 22, Jopling Road, Lucknow, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG 76/2021 dated 16.04.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1) M/s. Lucknow Producers Cooprative Milk Union Ltd, (the Appellant) is a registered cooper....

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