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SRI VINAYAKA HATCHERIES
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
RV PRADHAMESH BHANU
Pet. Counsel
Eswara Manikanta
Res. Counsel
---

Petitioner / Applicant

SRI VINAYAKA HATCHERIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date May 30, 2022
Order No.

AAR No. 08/AP/GST/2022

Citation

2022(5) TAXREPLY 6078
Original Order
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ORDER

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and 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 would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Sri Vinayaka Hatcheries (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant i.e.....

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