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ORIENT CEMENT LIMITED
(Authority for Advance Ruling, Telangana)

Hon'ble Judges:

S.V. KASIVISWESWARA RAO
SAHILINAMDAR
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ORIENT CEMENT LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Telangana

Date Sep 30, 2023
Order No.

A.R. Com/05/2023 TSAAR Order No. 20/2023

Citation

2023(9) TAXREPLY 8152
Original Order
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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. Orient Cement Limited, 5-9-22/57/D, 3rd Floor, GP Birla Centre, Adarsh Nagar, Hyderabad, Telangana-500063 (36AABCO5420A1Z2) 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....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).