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S.A. SAFIULLAH & COMPANY
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

B. SENTHILVELAVAN
KURINJISELVAAN V.S
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

S.A. SAFIULLAH & COMPANY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Oct 21, 2020
Order No.

TN/34/AAR/2020

Citation

2020(10) TAXREPLY 3521
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ORDER

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. S.A. Safiullah & Company PB No. 14, Rajagopalapuram Main Road, Pudukottai 622 003 (hereinafter referred as ‘Applicant’) is registered under the GST Act 2017 vide GSTIN No. 33AANPS2471E1ZO. The Applicant has sought Advance Ruling on Whether the “Nizam....

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