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TaxReply India Pvt Ltd

SONA SHIP MANAGEMENT PVT. LTD
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

NAVNEET GOEL
KHALID AIZAZ ANWAR
Pet. Counsel
Neha Agarwal
Res. Counsel
Santanu Sengupta

Petitioner / Applicant

SONA SHIP MANAGEMENT PVT. LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jan 24, 2024
Order No.

Appeal Case No. 05/WBAAAR/APPEAL/2023

Citation

2024(1) TAXREPLY 8874
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ORDER

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by M/s. Sona Ship Management Pvt. Ltd, 19/1, Ground Floor, Camac Street, Park Street, Kolkata-700017 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. ZD190523033780F (07/WBAAR/2023-24) dated 30.05.2023. At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'SGST Act, 2017') are in 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 SGST Act, 2017. 1. This Appeal has been filed by M/....

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