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MODY EDUCATION FOUNDATION
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

J.P. MEENA
M. S. KAVIA
Pet. Counsel
Manmohan Mahipal
Res. Counsel
---

Petitioner / Applicant

MODY EDUCATION FOUNDATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jul 7, 2021
Order No.

RAJ/AAR/2021-22/02

Citation

2021(7) TAXREPLY 5550
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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 RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s Mody Education Foundation, Lakshmangarh, Sikar, Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling as it fans under the ambit of the Section 97(2) (a), (b), (c) & (e) given as under: - (a) Classification of any goods or services or both; (b) App ability of a notification issued under the provisions of this act, (c) Determination of time and value of supply of goods or services or both. (e) Det....

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