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TIRUMALA MILK PRODUCTS PVT LTD
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

PEEYUSH KUMAR
NARESH PENUMAKA
Pet. Counsel
Manoranjan Behera
Res. Counsel
---

Petitioner / Applicant

TIRUMALA MILK PRODUCTS PVT LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Apr 9, 2021
Order No.

AAAR/AP/01(GST)/2021

Citation

2021(4) TAXREPLY 6950
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ORDER

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and APGST Act”] by M/s. Tirumala Milk Products Pvt Ltd (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No.28/AP/GST/2019 dated 15.07.2019 issued by Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: The appellant is engaged in the business of process....

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