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M/S. ALISHA FOODS
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Pooja Sureka
Res. Counsel
Na

Petitioner / Applicant

M/S. ALISHA FOODS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Nov 28, 2019
Order No.

20/2019

Citation

2019(11) TAXREPLY 1122
Original Order
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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. 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. ALISHA FOODS (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 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 Applicant is a partnership f....

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