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M/S. DIVISIONAL FOREST OFFICER, LOGGING DIVISION
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
S.NARASIMHA REDDY
Pet. Counsel
R.kondal Rao
Res. Counsel
Na

Petitioner / Applicant

M/S. DIVISIONAL FOREST OFFICER, LOGGING DIVISION

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Dec 28, 2018
Order No.

AAR No. 30/AP/GST/2018

Citation

2018(12) TAXREPLY 2689

Original Order
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ORDER

(under sub-section (4) of Section 98 of Central Goods And Service Tax Act, 2017 and under sub- section (4) of Section 98 of Andhra Pradesh Goods and Service Tax Act, 2017) 1. The present application has been filed U/s 97 of the Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Divisional Forest Officer, Logging Division, Chintur (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST 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 APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or APGST Act would be mentioned as being under the GST A....

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