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TEAMLEASE EDUCATION FOUNDATION
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

RANJANA JHA
SHIKHA C
Pet. Counsel
Harish Bindumadhavan
Disha Gursahaney
Res. Counsel
---

Petitioner / Applicant

TEAMLEASE EDUCATION FOUNDATION

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Jul 6, 2022
Order No.

KAR/AAAR/04/2022

Citation

2022(7) TAXREPLY 6066

Original Order
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ORDER

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 KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s Teamlease Education Foundation, 6th Floor, BMTC Commercial Complex, 80 Ft Road, Koramangala, Bengaluru, 560095 (herein after referred to as Appellant) against the Advance Ruling order No. KAR ADRG 07/2022 dated 8th March 2022. Brief Facts of the case: 3. The Appellant is an approved NEEM (National Employability Enhancement Mission) Facilit....

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