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TaxReply India Pvt Ltd

M/S. HAZARI BAGH BUILDERS PVT. LTD
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

J.P MEENA
HEMANT JAIN
Pet. Counsel
Pankaj Ghiya
Res. Counsel
Na

Petitioner / Applicant

M/S. HAZARI BAGH BUILDERS PVT. LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jun 30, 2020
Order No.

RAJ/AAR/2020-21/05

Citation

2020(6) TAXREPLY 2664

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ORDER

Note: Under Section 100 of the Act, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. • At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. • The issue raised by M/s. Hazari Bagh Builders Pvt. Ltd., 104, LIC Colony, Vaishali Nagar, Ajmer-305001 Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling as it falls under th....

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