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UNITED BREWERIES LIMITED
(Appellate Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

A.K.JYOTISHI
M.S.SRIKAR
Pet. Counsel
Shivadass
Res. Counsel
Na

Petitioner / Applicant

UNITED BREWERIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Karnataka

Date Oct 23, 2018
Order No.

KAR/AAAR/03/2018-19

Citation

2018(10) TAXREPLY 339
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ORDER

PROCEEDINGS (Under section 101 of the CGST Act, 2017 and the KGST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act,2017 and the Karnataka Goods and Service Tax (hereinafter referred to as CGST Act, 2017 and KGST Act,2017) are identical, except in certain provisions, As such, unless a mention is made specifically to any such dissimilar provision, a reference to the CGST Act would also mean a reference to the corresponding similar provision under the KGST Act. The present appeal has been filed under Section 100 of CGST Act, 2017 and the KGST Act, 2017 by M/s. United Breweries Limited (hereinafter referred to as ‘Appellant’) against Advance Ruling No. KAR ADRG 09/2018 dated 28.06.2018  pronounced by the Karnataka Authority for Advance Ruling. Brief facts of the case:- 1. The appellant is registered under GST with GSTIN No. 29AAACU6053CIZH and is engaged in ....

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