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MAA ASSOCIATES
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

VIRENDRA KUMAR JAIN
MANOJ KUMAR CHOUBEY
Pet. Counsel
Deepak Asrani
Res. Counsel
---

Petitioner / Applicant

MAA ASSOCIATES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Mar 30, 2022
Order No.

04/2022

Citation

2022(3) TAXREPLY 6116
Original Order
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ORDER

(Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. M/s Maa Associates (hereinafter referred to as 'Applicant'), is a company providing buses on hire(service) in Indore, Jabalpur & Bhopal City under smart city project with AICTSL, JCTSL &BCLL for the transportation of passenger. It is registered with the GST Authorities in the State of Madhya Pradesh and has been granted Registration No 23ABNFM6268J1ZS. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. BRIEF FACTS OF THE CASE AND ....

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