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ULTRATECH CEMENT LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Nirav Karia
Res. Counsel
Na

Petitioner / Applicant

ULTRATECH CEMENT LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 27, 2018
Order No.

GST-ARA-34/2017-18/B-56

Citation

2018(6) TAXREPLY 124
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 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”] by M/S. Ultratech Cement Limited, the applicant, seeking an advance ruling in respect of the following question : Whether the amount paid to dealer towards “rate difference” post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Tax Act (“CGST Act”), 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 CGS....

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