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TaxReply India Pvt Ltd

RITES LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SUNDER LAL
KUMUD SINGH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

RITES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Oct 18, 2022
Order No.

HR/ARL/19/2022-23

Citation

2022(10) TAXREPLY 6514
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ORDER

APPLICANT'S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are pari materia, any reference to provisions of CGST Act, 2017 in this order should be construed as a reference to corresponding provisions of the IGST Act, 2017/HGST Act, 2017 as well. Sections 97(2) of the CGST Act, 2017 prescribes that Advance Ruling may be sought inter alia on the question of (a) Classification of goods or services or both (b) Applicability of a notification issue under the provisions of this Act. (e) Determination of the liability to pay tax on any goods or services or both. (g) Whether any particular thing done by the applicant with respect to any goo....

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