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RAJESH KUMAR GUPTA(M/S. MAHVEER PRASAD MOHANLAL)
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Anil Gupta
Res. Counsel
---

Petitioner / Applicant

RAJESH KUMAR GUPTA(M/S. MAHVEER PRASAD MOHANLAL)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jan 6, 2022
Order No.

01/2022

Citation

2022(1) TAXREPLY 5243
Original Order
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ORDER

1. Shri Rajesh Gupta, proprietor of M/s Mahaveer Prasad Mohanlal is carrying on the business of whole sale trading of rice and pulses. Henceforth, for brevity Shri Rajesh Gupta, proprietor of M/s Mahaveer Prasad Mohanlal shall be called as “Applicant”. Applicant is having the dealership of famous rice brand name of India known as “India Gate Basmati Rice” since last more than 15 years. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. BRIEF FACTS OF THE CASE AND SUBMISSION OF THE APPLICANTS IN THEIR APPLICATION IS AS UNDER- 3.1 The Applicant is having the deal....

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