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TaxReply India Pvt Ltd

SHELL ENERGY INDIA P LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

RAJEEV TOPNO
B.V. SIVA NAGA KUMARI
Pet. Counsel
Sujit Ghosh
Anshika Agarwal
Vandana Natrajan
Res. Counsel
---

Petitioner / Applicant

SHELL ENERGY INDIA P LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Feb 28, 2025
Order No.

GUJ/GAAAR/APPEAL/2025/06 (In Application No. Advance Ruling/SGST&CGST/2022/AR/07)

Citation

2025(2) TAXREPLY 12633
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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 is filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Shell Energy India P Ltd., (hereinafter referred to as ‘appellant’) against the Advance Ruling No. GUJ/GAAR/R/2022/26 dated 11.5.2022. 3. Briefly, the facts are enumerated below for ease of reference: The appellant, is a wholly owned subsidiary of M/s. Shell Gas B V Netherlands;....

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