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SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERIORS PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

SANJAY PANT
GIRIJA SHANKAR
Pet. Counsel
---
Res. Counsel
L. Satya Sai

Petitioner / Applicant

SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERIORS PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Apr 26, 2024
Order No.

AAAR/AP/03 (GST)/2024

Citation

2024(4) TAXREPLY 10604
Original Order
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ORDER

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and APGST Act”] by M/s. Saddles International Automotive & Aviation Interiors Private Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No. 13/AP/GST/2023 dated 15.12.2023 issued by Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: M/s. Sa....

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