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TaxReply India Pvt Ltd

MEK PERIPHERALS INDIA PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.K. SRINIVAS
RAJEEV KUMAR MITAL
Pet. Counsel
Rahul Thakar
Res. Counsel
---

Petitioner / Applicant

MEK PERIPHERALS INDIA PRIVATE LIMITED

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Jun 13, 2023
Order No.

MAH/AAAR/DS-RM/04/2023-24

Citation

2023(6) TAXREPLY 7516

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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) 1. 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 made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. 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 “CGST Act” and “MGST Act”] by M/s. MEK Peripherals India Private Limited, situated at 108 Diamond Plaza. 1st, Swastik Cinema Compound. 391 D.B. Marg Lamington Road, Mumbai. Mumbai, Maharashtra. 400004. (“hereinafter referred to as “Appellant”) against the Advance Ruling No. GST-ARA....

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