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STATE EXAMINATION BOARD
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Devam S. Sheth
Res. Counsel
---

Petitioner / Applicant

STATE EXAMINATION BOARD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date May 12, 2022
Order No.

GUJ/GAAAR/APPEAL/2022/08

Citation

2022(5) TAXREPLY 5831
Original Order
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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’ and the ‘GGST Act’) are in parimateria 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. M/s State Examination Board (hereinafter referred to as “appellant”) is a Governmental Authority, having registered office at Nr. Govt. Library Sector 21, Gandhinagar 382021. Further it validly holds GST registration certificate bearing No. 24AACTS9590F1Z6 under terms of GST Regime. 3. The appellant has stated that on formation of Gujarat State on 01.05.1960, a department named Education and labour....

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