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TaxReply India Pvt Ltd

M/S. PARKER HANNIFIN INDIA PVT. LTD.
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

D.P. NAGENDRA KUMAR
M.S.SRIKAR
Pet. Counsel
Abhishek Naik
Res. Counsel
Na

Petitioner / Applicant

M/S. PARKER HANNIFIN INDIA PVT. LTD.

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Jan 10, 2020
Order No.

KAR/AAAR/Appeal-07/2019-20

Citation

2020(1) TAXREPLY 1228

Original Order
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ORDER

PROCEEDINGS (Under section 101 or the CGST Act, 2017 and the KGST Act, 2017) At the outset, we would like to make it Clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) 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 corresponding similar provisions under the KGST Act. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the KGST Act, 2017 by M/s. Parker Hannifin India Pvt mot No 320 P2, Near APC Circle Bommasandra Jigani Link Road, Industrial Area, Jigani Hobli, Anekal Taluk, Karnataka 560105 (hereinafter referred to as Appellant) against the Advance Ruling No. KAR ADRG 54/2019 dated 19.09.2019 pronounced by the Karnataka Authority for Advance Ruling. Brief ....

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