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M/S. STRIDES EMERGING MARKETS LTD.
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

D.P. NAGENDRA KUMAR
M.S.SRIKAR
Pet. Counsel
Abhi Paresh
Res. Counsel
Na

Petitioner / Applicant

M/S. STRIDES EMERGING MARKETS LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Dec 3, 2019
Order No.

KAR/AAAR/Appeal-04/2019-20

Citation

2019(12) TAXREPLY 1219
Original Order
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ORDER

PROCEEDINGS (Under Section 101 of 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 Strides Emerging Markets Ltd (hereinafter referred to as ‘Appellant’) against the Advance Ruling No KAR ADRG 18/2019 dated 07.08 2019 pronounced by the Karnataka Authority for Advance Ruling. Brief facts of the case: 1. The Appellant is a pharmaceutical company engaged in the development an....

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