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UTTARAKHAND PEYJAL SANSADHAN VIKAS EVAM NIEMAN NIGAM.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
VIVEKANAND MAURYA
Pet. Counsel
Nikhil Sabharwal
Res. Counsel
Nikhil Sabharwal

Petitioner / Applicant

UTTARAKHAND PEYJAL SANSADHAN VIKAS EVAM NIEMAN NIGAM.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Feb 21, 2024
Order No.

Advance Ruling No. 05/2023-24

Citation

2024(2) TAXREPLY 9905
Original Order
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ORDER

PROCEEDINGS This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods &, Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, Mohini Road, Dehradun-248001 (herein after referred to as the "applicant") and registered with GSTIN 05AAALU0118MHZL under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. At the outset, we would like to state that the provisions of both the CGST Act and the SGST 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 SGST Act. 3. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions....

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