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SHV ENERGY PRIVATE LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

THIRU. SENTHILVELAVAN B
THIRU KURINJISELVAAN V.S.
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

SHV ENERGY PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 31, 2021
Order No.

TN/10/ARA/2021

Citation

2021(3) TAXREPLY 4119
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ORDER

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against 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. SHV Energy Private Limited. LPG Storage Terminal, (Near Red Gate). New Harbour, Tuticorin 628 004. (hereinafter called the Applicant) are registered under GST with GSTIN. 33AACCS8676D1Z9. The applicant Company (hereinafter referred to as SHV) is regi....

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