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THE DEPUTY COMMISSIONER (DIVISION - IV) vs. A RAYMOND FASTENERS INDIA PVT. LTD.
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SANJEEV KUMAR
Pet. Counsel
Na
Res. Counsel
Nishant Shah

Petitioner / Applicant

THE DEPUTY COMMISSIONER (DIVISION - IV)
Respondent A RAYMOND FASTENERS INDIA PVT. LTD.
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Nov 26, 2020
Order No.

MAH/AAAR/RS-SK/32/2020-21

Citation

2020(11) TAXREPLY 3863
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ORDER

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by the Deputy Commissioner, Division - IV (Chakan), Pune-I Commissionerate (“the Appellant”) against the Advance Ruling No. GST- GST-ARA-47/2019-201B-33, dated 17.03.2020, pronounced by the Maharashtra Authority for Advance Ruling (hereinafter referre....

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