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M/S. NCS PEARSON INC
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

D.P. NAGENDRA KUMAR
M.S. SRIKAR
Pet. Counsel
Priyal Goel
Res. Counsel
Na

Petitioner / Applicant

M/S. NCS PEARSON INC
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Nov 13, 2020
Order No.

KAR/AAAR/07/2020-21

Citation

2020(11) TAXREPLY 3558
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ORDER

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by the Principal Commissioner of Central Tax, Bangalore West Commissionerate, (herein after referred to as Appellant/Appellant Department) against the advance Ruling No. KAR/ADRG 37/2020 dated 22nd May 2020. Brief Facts of the case: 3. M/s. NCS Pearson ....

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