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NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

THIRU SENTHILVELAVAN B.
THIRU KURINJISELVAAN V.S.
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Feb 26, 2021
Order No.

TN/05/ARA/2021

Citation

2021(2) TAXREPLY 3971
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ORDER

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. New Tirupur Area Development Corporation Limited, Polyhose Towers 1st Floor 86 Mount Road Chennai Tamil Nadu is a public limited company, promoted by TN Government, Tamilnadu Water Investment Company Limited (TWIC), and ILFS Ltd, is registered under the GST Act 2017 vide GSTI....

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