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TaxReply India Pvt Ltd

PI INDUSTRIES LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SUNDER LAL
KUMUD SINGH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

PI INDUSTRIES LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Dec 2, 2022
Order No.

HR/HAAR/03/2022-23

Citation

2022(12) TAXREPLY 7195

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ORDER

APPLICANT'S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are pari materia, any reference to provisions of CGST Act, 2017 in this order should be construed as a reference to corresponding provisions in HGST Act, 2017/IGST Act, 2017 as well. Sections 97(2) of the CGS T Act, 2017 prescribes that Advance Ruling may be sought inter alia on the questions of (b) Applicability of a notification issue under the provisions of this Act. (d) Admissibility of Input tax paid or deemed to have been paid, (e) Determination of the liability to pay tax on any goods or services or both, (g) Whether any particular thing done by the applicant with respect to an....

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