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RAJIV GANDHI CENTRE FOR AQUACULTURE
(Appellate Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

M. AJIT KUMAR
T.V. SOMANATHAN
Pet. Counsel
N.viswanathan
R.ravikumar
Res. Counsel
Na

Petitioner / Applicant

RAJIV GANDHI CENTRE FOR AQUACULTURE
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Tamilnadu

Date Jul 26, 2019
Order No.

AAAR/05/2019(AR)

Citation

2019(7) TAXREPLY 1001
Original Order
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ORDER

The subject appeal is filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017/ Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Act) by M/s. Rajiv Gandhi Centre for Aquaculture, 3/ 197, Poompuhar Road, Karaimedu Village, Sattanathapuram-609 109, Sirkazhi Taluk, Nagapattinarn District, Tamil Nadu (hereinafter referred to as ‘the appellant’). The appellant is a Society registered under the Tamil Nadu Societies Registration Act and is functioning under the Marine Products Export Development Authority, Ministry of Commerce & Industry, Government of India. The appeal is filed against the Order No.9/AAR/2019 dated 23.01.2019 passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2. The appellant has stated that presently their operations are carried out in Andaman & Nicobar Islands, Kerala and Andhra Pradesh in addition to Tamil Nadu and th....

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