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NARAYAN TRADING CORPORATION
(Authority for Advance Ruling, Telangana)

Hon'ble Judges:

S.V. KASI VISWESWARA RAO
SAHIL INAMDAR
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NARAYAN TRADING CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Telangana

Date Feb 9, 2024
Order No.

A.R. Com/03/2023 TSAAR Order No.06/2024

Citation

2024(2) TAXREPLY 9030
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ORDER

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Narayan Trading Corporation, Shop No 136, Sri Krupa Market, Malakpet, Hyderabad, Telangana- 500 036 (36AABFN4585E1Z9) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression ‘GST Act’ would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The ....

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