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TaxReply India Pvt Ltd

THE INDIAN HUME PIPES COMPANY LTD.
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

UMA SHANKER
MINISTHY S
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

THE INDIAN HUME PIPES COMPANY LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Mar 10, 2023
Order No.

05/AAAR/2023

Citation

2023(3) TAXREPLY 7423
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ORDER

(Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as “the CGST Act and UPSGST Act”) by M/s The Indian Hume Pipes Company Ltd., Gwalior Road, Karai Jhansi, Uttar Pradesh(here-in-after referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG-12/2022 dated 23.11.2022 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPSGST 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, 2017 would also mean a reference to the same provisions under UPSGST Act, 2017 and the vice ver....

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