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TaxReply India Pvt Ltd

M/S. H.P. SALES INDIA PVT. LTD.
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
K.sivarajan
Res. Counsel
Na

Petitioner / Applicant

M/S. H.P. SALES INDIA PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Nov 4, 2019
Order No.

MAH/AAAR/SS-RJ/21A/2018-19

Citation

2019(11) TAXREPLY 2603
Original Order
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ORDER

PROCEEDINGS (under Section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) A. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 would also mean a reference to the same provisions under the MGST Act. B. In the present case, appeal had been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by H.P. Sales India Pvt. Ltd., (herein after referred to as the “Appellant” or Applicant interchangeably) against the Advance Ruling No. GST-ARA-38/2017-18/B-45 dated 08.06.2018, which was disposed of by the AAAR Order No. MAH/AAAR/SS-RJ/21/2018-19 dated 1....

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