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TaxReply India Pvt Ltd

PDCOR LIMITED
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

NITIN WAPA
SUDHIR SHARMA
Pet. Counsel
Subhash Sharma
Manmohan Mahipal
Res. Counsel
Na

Petitioner / Applicant

PDCOR LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Aug 25, 2018
Order No.

RAJ/AAR/2018-19/13

Citation

2018(8) TAXREPLY 211
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ORDER

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s PDCOR LIMITED (hereinafter referred as the applicant also) is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (a), it is given as under: (b) applicability of a notification issued under the provisions of this Act; (e) determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AABCP4431G1ZN, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUB....

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