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PORTESCAP INDIA PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.K. SRINIVAS
RAJEEV KUMAR MITAL
Pet. Counsel
S. Thirumalai
Res. Counsel
---

Petitioner / Applicant

PORTESCAP INDIA PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Jan 13, 2023
Order No.

MAH/AAAR/DS-RM/15/2022-23

Citation

2023(1) TAXREPLY 6913
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ORDER

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Portescap India Private Limited (“the Appellant”) against the Advance Ruling No. GST-ARA-93/2019-20/B-110, dated 10.12.2021 pronounced by the Maharashtra Authority for Advance Ruling (MAAR). BRIEF FACTS OF THE CASE 3.1 The Appellant is a private limited company inco....

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