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RESONANCE EDVENTURES LIMITED
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Sanjiv Agarwal
Saurabh Agarwal
Res. Counsel
---

Petitioner / Applicant

RESONANCE EDVENTURES LIMITED

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Nov 23, 2023
Order No.

RAJ/AAAR/03/2023-24

Citation

2023(11) TAXREPLY 8383

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ORDER

At the outset, we note that the provisions of both the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made of such dissimilar provisions, a reference to the Central GST Act, 2017 should be treated as a reference to the corresponding provisions under the Rajasthan GST Act, 2017 2. The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter also referred to as ‘the RGST Act’) by M/s Resonance Edventures Limited, A-46 and 52 CG Tower, IPIA, Near City Mall, Jhalawar Road, Kota- Rajasthan-324005 (hereinafter also referred to as ‘appellant’ or “REL”) against the Advance Ruling No. RAJ/AAR/2021-22/35 dated 28.12.2021. The appellant has filed ....

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