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SUNIL GIRI
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

VIKAS KUMAR JEPH
M. S. KAVIA
Pet. Counsel
Vivek Sharma
Anurag Kalawatiya
Res. Counsel
---

Petitioner / Applicant

SUNIL GIRI
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jun 16, 2022
Order No.

RAJ/AAR/2022-23/08

Citation

2022(6) TAXREPLY 6140
Original Order
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ORDER

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. The issue raised by M/s Sunil Giri, Near Swami Dharmshala, ward 12, Suratgarh, 335804- Rajasthan. - (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the S....

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