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S.P. SINGLA CONSTRUCTIONS P LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

RAJEEV TOPNO
B.V. SIVA NAGA KUMARI
Pet. Counsel
Rajat Mittal
Sanjay Shah
Mohinder Kumar
Res. Counsel
---

Petitioner / Applicant

S.P. SINGLA CONSTRUCTIONS P LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2024
Order No.

GUJ/GAAAR/APPEAL/2024/07 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2022/AR/04)

Citation

2024(12) TAXREPLY 12164
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ORDER

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. S P Singla Constructions P Ltd., (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/2022/06 dated 07.03.2022. 3. Briefly, the facts are enumerated below for ease of reference: the appellant undertakes EPC [Engineering, Procurement, Construction] cont....

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