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R.V HYDRAULIC SERVICES.
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

K. RAVI SANKAR
B. LAKSHMI NARAYANA
Pet. Counsel
---
Res. Counsel
Nagesh, Manager

Petitioner / Applicant

R.V HYDRAULIC SERVICES.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Nov 28, 2024
Order No.

AAR No. 14/AP/GST/2024

Citation

2024(11) TAXREPLY 11788
Original Order
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ORDER

ORDER (Under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017 and Section 98 of Central Goods and Services Tax Act, 2017) 1. In terms of Section 103 (1) of the Act, Advance ruling pronounced by the Authority under chapter XVII of the act shall be binding only- a) On the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for Advance ruling. b) On the concerned officer or the jurisdictional officer in respect of the applicant. 2. In terms of Section 103 (2) of the Act, this Advance ruling shall be binding unless the law, facts or circumstances supporting the original advance rulings have changed. 3. Advance ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts shall render such ruling to be void ab initio in accordance with Section 104 of the act. 4. The provisions of both the CGST act 2017 and APGST Act 2017 are the same except ....

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