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TATHAGAT HEART CARE CENTRE LLP
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

A.K.JYOTISHI
SRIKAR M.S.
Pet. Counsel
Mahantesh Charantimat
Res. Counsel
Na

Petitioner / Applicant

TATHAGAT HEART CARE CENTRE LLP
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Sep 5, 2018
Order No.

KAR/AAAR/Appeal-01/2018

Citation

2018(9) TAXREPLY 217
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ORDER

PROCEEDINGS (Under Section 101 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the KGST Act are in pari materia and have the same provisions in like matters, and differ from each other only on a few specific provisions; therefore, unless a mention is particularly made to such a dissimilar provision, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the KGST Act. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and KGST Act”) by M/S. TATHAGAT HEART CARE CENTRE LLP, (herein after referred to as the “Appellant’) against the Advance Ruling Nov No. KSA ADRG 4/2018 dated 21st March 2018 BRIEF FACTS OF TH....

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