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M/S. ISPRAVA HOSPITALITY PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P VINITHA SEKHAR
A.A CHAHURE
Pet. Counsel
Kavish Shah
Res. Counsel
Na

Petitioner / Applicant

M/S. ISPRAVA HOSPITALITY PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 17, 2020
Order No.

GST-ARA-52/2019-20/B-39

Citation

2020(3) TAXREPLY 2635
Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 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” respectively] by ISPRAVA Hospitality Private Limited, the applicant, seeking an advance ruling in respect of the following question. 1. What is the meaning of “Per Unit” as specified under Chapter Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017? 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 any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same pr....

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