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MANJUNATHA FRUIT CANNING INDUSTRIES
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

SURESH KISHNANI
S. RAVI SHANKAR NARAYAN
Pet. Counsel
Kvjln Sastry
Res. Counsel
---

Petitioner / Applicant

MANJUNATHA FRUIT CANNING INDUSTRIES
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Jan 20, 2022
Order No.

AAAR/AP/02(GST)/2022

Citation

2022(1) TAXREPLY 5386
Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and APGST Act] by M/s. Sri Manjunatha Fruit Canning Industries (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No.17/AP/GST/2021 dated 14.07.2021 issued by Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: • M/s. Sri Manjunatha Fruit Canning Industries is a partnership firm registered under the partnership Act, 1932, and engaged in the business of supplying of mango ....

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