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TaxReply India Pvt Ltd

STOVEC INDUSTRIES LTD
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Kumar Parekh
Res. Counsel
---

Petitioner / Applicant

STOVEC INDUSTRIES LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Nov 2, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/32

Citation

2021(11) TAXREPLY 5365
Original Order
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ORDER

At the outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST 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 GGST Act. 2. The applicant M/s. Stovec Industries Ltd. filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’). The applicant has submitted that they are engaged in manufacturing Rotary screen printing machine, installation and servicing of the machines, and also offers products for conventional and digital engraving methods. They have entered into a contract with SPG Prints Austria GMBH (herein after referred as ‘SPA’) to provide particular services to customers of SPA in India, as....

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