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NATIONAL PLASTIC INDUSTRIES LIMITED
(Appellate Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

SUNGITA SHARMA
RAJIV JALOTA
Pet. Counsel
S.s.gupta
Karan Awatani
Res. Counsel
Na

Petitioner / Applicant

NATIONAL PLASTIC INDUSTRIES LIMITED

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Madhya Pradesh

Date Aug 21, 2018
Order No.

MAH/AAAR/SS-RJ/06/2018-19

Citation

2018(8) TAXREPLY 148

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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) 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 specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 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 “the CGST Act and MGST Act”] by M/S. National Plastics Industries Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-17/2017/B-23 dtd. 02.04.2018. Brief Fact of the Case A) M/S National Plastics is a company engaged in the manufacture of floor mats / (floor coverings) m....

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