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PAGE INDUSTRIES LTD
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

D.P. NAGENDRA KUMAR
M.S. SRIKAR
Pet. Counsel
K.s. Kamalakara
Res. Counsel
---

Petitioner / Applicant

PAGE INDUSTRIES LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Apr 16, 2021
Order No.

KAR/AAAR/05/2021

Citation

2021(4) TAXREPLY 4126
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ORDER

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s Page Industries Ltd, Cessna Business Park, Tower-1, 3rd Floor, Umiya Business Bay, Kadubeesanahalli Village, VarthurHobli, Sarjapur Marathahalli Outer Ring Road, Bangalore 560103 (herein after referred to as Appellant) against the Advance Ruling ord....

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