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M/S. ROTARY CLUB OF MUMBAI NARIMAN POINT
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
Aditya B. Nemani
Res. Counsel
Na

Petitioner / Applicant

M/S. ROTARY CLUB OF MUMBAI NARIMAN POINT
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Dec 11, 2019
Order No.

MAH/AAAR/SS-RJ/20/2019-20

Citation

2019(12) TAXREPLY 1234
Original Order
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ORDER

PROCEEDINGS (Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 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 such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has 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 Rotary Club of Mumbai Nariman Point (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-142/2018-19/B-88 dated 13.08.2019 Brief Facts of the Case 1. “Rotary” is an International organization having clubs in 216 countries engaged i....

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