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NATURAL RESOURCE MANAGEMENT & COMMON WEALTH
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
S. Krishnan
Res. Counsel
---

Petitioner / Applicant

NATURAL RESOURCE MANAGEMENT & COMMON WEALTH

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Dec 1, 2021
Order No.

17/2021

Citation

2021(12) TAXREPLY 6141

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ORDER

1. M/s Natural Resource Management & Common Wealth (hereinafter referred to as ‘Applicant’), Kusum-46, Shrawan Estate, Durgesh Vihar, JK Road, Bhopal is person registered under the provisions of CGST Act (the act) and MP GST Act read with section 20 (v) of IGST Act, vide GSM 23AAFTS6928N1ZW, having principal place of business at the above mentioned address. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. BRIEF FACTS OF THE CASE AND SUBMISSION OF THE APPLICANTS IN THERE APPLICATION IS AS UNDER- 3.1. The Applicant is registered in Bhopal within the State of Madhya Pra....

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